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

Gurantor department	Department of Accounting and Taxes	Credits	3
Subject guarantor	Ing. Jana Hakalová, Ph.D.	Subject version guarantor	Ing. Lenka Halouzková, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	1	Semester	summer
		Study language	Czech
Year of introduction	2006/2007	Year of cancellation	2008/2009
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
HAL77	Ing. Lenka Halouzková, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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

Other requirements

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 name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Examination	Examination	100	0	3
Exercises evaluation	Credit	0	0	0

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

Show history

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2008/2009	(N6202) Economic Policy and Administration	(6210T004) European Integration	(00) European Integration	P	Czech	Ostrava	1	Choice-compulsory	study plan
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

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.