117-0402/02 – 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	Choice-compulsory
Year	3	Semester	winter
		Study language	Czech
Year of introduction	2008/2009	Year of cancellation	2009/2010
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
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	0+0
Part-time	Credit and Examination	6+2
Distance	Credit and Examination	2+0
Lifelong	Credit and Examination	2+0

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

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Význam a funkce mezinárodního účetnictví, přístupy ke vedení účetnictví používané ve světě, základní principy harmonizace 2. Vývoj účetní harmonizace v celosvětovém měřítku, možné přístupy k regulaci účetnictví (IAS/IFRS, US GAAP, direktivy EU) 3. Koncepční rámce 4. Stručný obsah ostatních existujících standardů a jejich srovnání s českými účetními postupy včetně ilustrativních příkladů a vazeb na interpretace

Conditions for subject completion

Part-time form (validity from: 1960/1961 Summer 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	3
Examination	Examination	100	0	3
Exercises evaluation	Credit	0	0	0

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.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2008/2009	(B6202) Economic Policy and Administration	(6202R055) Public Economics and Administration	(01) Public Economics and Administration		K	Czech	Šumperk	3			Choice-compulsory	study plan
2008/2009	(B6202) Economic Policy and Administration	(6202R055) Public Economics and Administration	(02) Public Economics and Administration		K	Czech	Ostrava	3			Choice-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

Předmět neobsahuje žádné hodnocení.