117-0402/01 – International Accounting (MU)
| Gurantor department | Department of Accounting and Taxes | Credits | 3 |
| Subject guarantor | Ing. Hana Bartková, Ph.D. | Subject version guarantor | Ing. Hana Bartková, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2007/2008 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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
Individual consultations
Summary
Předmět se zaměřuje na novodobý vývoj českého účetnictví, na jeho regulaci ve
vztahu k nadnárodní harmonizaci účetnictví a to prostřednictvím Mezinárodních
standardů finančního výkaznictví, US GAAP a Direktiv Evropské unie.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
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Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
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Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.