Course detail

International accouting standarts

FP-FmusPAcad. year: 2020/2021

Not applicable.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

prof. Ing. Miloš Tumpach, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students gain knowledge and skills for work with individual accounting standards and for producing financial statements in accordance with International Financial Reporting Standards.

Prerequisites

Accounting of business entities in accordance with the Czech accounting law.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

In 3 hours of lectures per week students will have explained to them the theoretical and practical bases of the issues of the International Financial Reporting Standards.

Assesment methods and criteria linked to learning outcomes

Not applicable.

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

Not applicable.

Specification of controlled education, way of implementation and compensation for absences

Not applicable.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví. Praha : Management Press, 2017. ISBN 9788026506928 (CS)
KRUPOVÁ, L. Leasingy podle IFRS. Praha : VOX, 2017. ISBN 9788087480540 (CS)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme MGR Master's

    branch MGR-UFRP-D , 1 year of study, winter semester, compulsory

  • Programme MGR-UFRP Master's 1 year of study, winter semester, compulsory

Type of course unit

 

Lecture

39 hod., optionally

Teacher / Lecturer

prof. Ing. Miloš Tumpach, Ph.D.

Syllabus

1. The essentials of accounting harmonisation and its development
2. Concise characteristics of IFRS and assumed further development of IFRS
3. Bodies concerned in the creation and updating of standards:
International Accounting Standards Committee Foundation – IASCF
International Accounting Standards Board - IASB
International Financial Reporting Interpretations Committee - IFRIC
4. IFRS - list and breakdown of IFRS, IFRIC and SIC , conceptual framework of IFRS,
characteristics of individual requirements IFRS/IAS -IFRS 1 to IFRS 3
5.IFRS 4 - IFRS 9
6.IFRS 10 to IFRS 15
7.IFRS 16, IAS 1 - IAS 10
8.IAS 12 - IAS 21
9.IAS 23 - IAS 28
10.IAS 29 - IAS 36
11.IAS 37 - IAS 41
12.IFRS for SMEs
13. Revision, conclusion

Exercise

13 hod., compulsory

Teacher / Lecturer

prof. Ing. Miloš Tumpach, Ph.D.