117-0369/01 – International Accounting (MÚ)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Hana Bartková, Ph.D.	Subject version guarantor	Ing. Hana Bartková, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2013/2014	Year of cancellation	2014/2015
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
BAR36	doc. Ing. Dagmar Bařinová, Ph.D.
BAR55	Ing. Hana Bartková, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1

Subject aims expressed by acquired skills and competences

1. To clarify the purpouse and fiction of international accounting. 2. To describe the basic principles of harmonization 3. To clarify the Framework of IAS/IFRS. 4. To characterize the content of individual standards and to realize the comparation with Czech accounting standards.

Teaching methods

Lectures
Tutorials

Summary

The purpose of this subjekt is bring in the student to the problems of the international aspects of the Financial book-keeping and Accounts and introduce them the Harmonizace book-keeping process both in Europe and in the worldś measure.

Compulsory literature:

CHRISTENSEN, B. Hans. et al. Mandatory IFRS Reporting and Changes in Enforcement. Journal of Accounting & Economics. 2013, vol. 56, no. 2-3, pp. 147-177. ISSN 0165-4101.

Recommended literature:

CHRISTENSEN, B. Hans. et al. Mandatory IFRS Reporting and Changes in Enforcement. Journal of Accounting & Economics. 2013, vol. 56, no. 2-3, pp. 147-177. ISSN 0165-4101.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Additional requirements for the student to be determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

The meaning and function of international accounting, management accounting approaches used around the world, the basic principles of harmonization Development of accounting harmonization on a global scale, possible approaches to regulation Accounting (IAS / IFRS, U.S. GAAP, the EU directive) conceptual framework Summary of other existing standards and their comparison with the Czech accounting procedures, including illustrative examples and links to the interpretation

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2014/2015 Winter 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
Exercises evaluation	Credit	20 (20)	10
Písemka	Written test	10	5	2
Projekt	Semestral project	10	5	2
Examination	Examination	80	41	3

Mandatory attendence participation:

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

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2014/2015	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Compulsory	study plan
2013/2014	(B6208) Economics and Management	(6202R049) Accounting and Taxes		P	Czech	Ostrava	2	Compulsory	study plan
2013/2014	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(00) Accounting and Taxes	P	Czech	Ostrava	2	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

2014/2015 Winter

2013/2014 Winter