117-0331/05 – International Financial Reporting Standards (MUS)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semestersummer
Study languageCzech
Year of introduction2009/2010Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
BAR55 Ing. Hana Bartková, Ph.D.
HAK30 Ing. Jana Hakalová, Ph.D.
KRA601 Ing. Michal Krajňák, Ph.D., MBA
KRE393 Ing. Veronika Křelinová
KRY50 Ing. Šárka Kryšková, Ph.D.
LIH80 Ing. Marie Lichnovská, Ph.D.
PAL36 Ing. Marcela Palochová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
S1E20 prof. Ing. Viola Šebestíková, CSc.
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time 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

Tests and case studies

E-learning

Další požadavky na studenta

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

The course will introduce students to the principles of accounting and reporting under international financial reporting standards in comparison with the Czech accounting practices. The course includes the most important currently in force updated the IAS / IFRS, including examples of practical applications. The interpretation will be compared with any standard applicable accounting regulations in the Czech Republic and the differences with the introduction of IAS/ IFRS.

Conditions for subject completion

Full-time form (validity from: 2009/2010 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

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Occurrence in study plans

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2010/2011 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2010/2011 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
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2010/2011 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Choice-compulsory study plan
2010/2011 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2009/2010 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2009/2010 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2009/2010 (N6208) Economics and Management (6208T037) Management P Czech Ostrava 1 Choice-compulsory study plan
2009/2010 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2009/2010 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2009/2010 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

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