117-0331/02 – International Financial Reporting Standards (MUS)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Lenka Halouzková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageCzech
Year of introduction2006/2007Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
HAL77 Ing. Lenka Halouzková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+0

Subject aims expressed by acquired skills and competences

Objectives: Knowledge: - to characterize the differences between Czech accounting and IAS/IFRS. - to solve the accounting case studies according to IAS/IFRS. - knowledge of selected english IAS/IFRS terminology. Students will be able to: - to define the individual conceptions used by IAS/IFRS Framework. - to inegrate therir knowledge of Czech accounting and IAS/IFRS in case studies. - to consolidate thein knowledge of IAS/IFRS with practical turnover of particular parts of statement of balances according to Czech accounting legislation to IAS/IFRS statement of balances.

Teaching methods

Lectures

Summary

The object will familiarize the students with principle of reporting according to International accounting standards in comparison with Czech legislation. Students will develop the most selected International accounting standards IAS/IFRS, including their practical application on examples. The part of the lessons will be also the comparion of individual standard with valid Czech legislation and difference presentation in relation to IAS/IFRS.

Compulsory literature:

HINKE, Jana. Účetnictví podle IAS/IFRS. 1. vyd. Praha: Kernberg Publishing, 2007. 175 s. ISBN 978-80-903962-1-0. JÍLEK, Josef a Jitka SVOBODOVÁ. Účetnictví podle mezinárodních standardů účetního výkaznictví 2011. 1. vyd. Praha: GRADA Publishing, 2011. 432 s. ISBN 978-80-247-3427-9. STROUHAL, Jiří. Slovník pojmů IFRS. 1. vyd. Praha: Wolters Kluwer ČR, 2009. 204 s. ISBN 978-80-7357-474-1.

Recommended literature:

BOHUŠOVÁ, Hana. Harmonizace účetnictví a aplikace IAS/IFRS - Vybrané IAS/IFRS v podmínkách českých podniků. 1. vyd. Praha: Wolters Kluwer ČR, 2008. 308 s. ISBN 978-80-7357-366-9. DVOŘÁKOVÁ, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. 2. vyd. Brno: Computer Press, 2008. 329 s. ISBN 978-80-251-1950-1. KOLEKTIV AUTORŮ. Mezinárodní standardy účetního výkaznictví. 1. vyd. Praha: Institut certifikace účetních, 2009. 480 s. ISBN 978-80-86716-61-9. KRUPOVÁ, Lenka. Mezinárodní standardy účetního výkaznictví. 1. vyd. Praha: 1. VOX, 2009. 804 s. ISBN 978-80-86324-76-0. MLÁDEK, Robert. Postupy účtování podle IFRS. 1. vyd. Praha: Leges, 2009. 351 s. ISBN 978-80-87212-13-4. Prezentace z přednášek a podklady z MOODLU. Zdroje z internetu: www.ifrs.cz, www.iasplus.com, www.kacr.cz, www.du.cz, www.iasb.org, www.fasb.org, www.iasplus.com, www.deloitte.com, www.ey.com, www.kpmg.cz, www.pwc.com, www.kacr.cz.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Obsahem předmětu bude seznámení studentů se zásadami účtování a vykazování podle mezinárodních účetních standardů v porovnání s českou účetní praxí. Předmět obsahuje všechny v současné době platné aktualizované standardy IAS/IFRS včetně praktické aplikace na příkladech. Součástí výkladu bude i porovnání každého standardu s platnou účetní legislativou v ČR a uvedení rozdílů proti IAS /IFRS.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Examination Examination 100  0
        Exercises evaluation Credit 0  0
Mandatory attendence parzicipation:

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Occurrence in study plans

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2008/2009 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2008/2009 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

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