117-0369/02 – International Accounting (MÚ)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Hana Bartková, Ph.D.Subject version guarantorIng. Hana Bartková, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2015/2016Year of cancellation2017/2018
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
BAR55 Ing. Hana Bartková, Ph.D.
Extent of instruction for forms of study
Form of studyWay 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

Další požadavky na studenta

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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2016/2017 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner