117-0338/03 – Consolidated Final Accounts (KUZ)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| Subject guarantor | Ing. Jana Hakalová, Ph.D. | Subject version guarantor | Ing. Jana Hakalová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Choice-compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2013/2014 | Year of cancellation | 2015/2016 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
1. To characterize the importace of consolidated financial statements, footnotes
and annual report.
2. To describe the objectives, methods of consolidation, users and technical
terminology.
3. To explain the process of consolidation and its individual phases.
4. To solve the study cases and tests.
5. To evaluace the conclusions of consolidation.
Teaching methods
Lectures
Summary
This subject deals with problems of Consolidation final accounts.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Other conditions are not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
The content of lectures will familiarize students:
a) theoretical issues, including definition of terms:
- financial statements and annual report,
- consolidated financial statements and annual report,
- the importance and users of the consolidated financial statements,
- Group consolidation,
- Notification of consolidation and consolidation rules,
- Consolidated entity and the consolidated entity,
- Methods of preparing the consolidated financial statements (full consolidation,
proportional method,
Consolidation and equity method of consolidation (in return),
- Problems to consolidated financial statements and auditor's annual report,
- Adoption of International Accounting Standards in the consolidation and further
terms.
b) case studies:
- Case study of the issue,
- and other theoretical and practical aspects of this issue.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction