117-0813/01 – International Accounting Standards (MÚS)
| Gurantor department | Department of Accounting and Taxes | Credits | 3 |
| Subject guarantor | Fiktivní Uživatel | Subject version guarantor | Fiktivní Uživatel |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2006/2007 | Year of cancellation | 2012/2013 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
Knowledge:
1. To characterize the differences between Czech accounting and IAS/IFRS.
2. To solve the accounting case studies according to IAS/IFRS.
3. Knowledge of selected english IAS/IFRS terminology.
Students will be able to:
1. To define the individual conceptions used by IAS/IFRS Framework .
2. To inegrate therir knowledge of Czech accounting and IAS/IFRS in case
studies.
3. To consolidate thein knowledge of IAS/IFRS with practical turnover of particular
parts of statement of balances according to Czech accounting legislation to
IAS/IFRS statement of balances.
Teaching methods
Summary
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.