117-0402/01 – International Accounting (MU)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Hana Bartková, Ph.D.Subject version guarantorIng. Hana Bartková, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semestersummer
Study languageCzech
Year of introduction2007/2008Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR55 Ing. Hana Bartková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit and Examination 6+6

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:

FANTINI, Marco, ed. Taxation Trends in the European Union. 2012 Edition. Luxembourg: Publications Office of the European Union, 2012. 274 s. ISBN 978-92-79-21209-3.

Recommended literature:

FANTINI, Marco, ed. Taxation Trends in the European Union. 2012 Edition. Luxembourg: Publications Office of the European Union, 2012. 274 s. ISBN 978-92-79-21209-3.

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

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2011/2012 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6202R049) Accounting and Taxes (02) Accounting and Taxes K Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner