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Lecturer(s)
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Tučková Simona, Ing. Ph.D.
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Kraftová Ivana, doc. Ing. CSc.
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Course content
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International harmonization of accounting. The roles of the IPSASB (International Public Sector Accounting Standards Board), IFAC (International Federation of Accountants) and national regulation. Definition of GPFR (general purpose financial reporting) elements. Valuation bases. Qualitative characteristics of financial reporting and its users. Selected accounting problems according to IPSAS on an accrual basis. Accounting rules, changes in accounting estimates and errors. Financial reporting on accrual basis. Financial control, the HCO's role in public sector accounting and ethical code of auditors and accountants.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Work with text (with textbook, with book), Methods of individual activities, Skills training
- Contact teaching
- 14 hours per semester
- Home preparation for classes
- 45 hours per semester
- Preparation for a credit (assessment)
- 31 hours per semester
- Preparation for an exam
- 60 hours per semester
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Learning outcomes
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The aim of the course is to gain knowledge of the international accounting conception in the public sector and to compare it with the current Czech national regulation.
A student who has successfully completed the course can: to explain the importance of international accounting harmonization and to identify the main actors in this process; to explain and evaluate the general assumptions, qualitative characteristics and accounting rules of the financial statements with regard to the information function of accounting; describe and explain the preparation and content of individual items of elements of financial statements; compare the differences and differences in the solution of selected accounting problems according to IPSAS and Czech national legislation. A student who has successfully completed the course will: on the basis of model data, prepare individual financial statements according to IPSAS; using schematic pre-calculations to indicate accounting of selected accounting problems according to IPSAS, resp. under Czech legislation; assess the implications of applied valuation base on the true and fair view of the entity; explain and evaluate the effects of changes in assets, liabilities, expenses and income on the financial position and performance of the entity. A student who has successfully completed the course is able to: include consideration of their ethical dimension in the solution of problems (in the context of the Code of Ethics for auditors and accountants); on the basis of model assignment to decide on the solution of the problem and present the expected consequences of the decision taken; communicate comprehensively and convincingly to professionals and laymen about the nature of professional problems and their own opinion on their solution.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment
Credit: written test verifying the skills of students with a minimum score of 65% achievable points. Examination: oral, the assessment takes into account the result of the credit test.
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Recommended literature
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CAVANAGH, J., FLYNN, S., MORETTI, D. (2016) Implementing Accrual Accounting in the Public Sector [online] Dostupné na: https://www.imf.org/external/pubs/ft/tnm/2016/tnm1606.pdf.
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České účetní standardy 701 až 710..
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IASCF. (2007) Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities. [online] Dostupné na: https://www.mkvk.hu/letolthetoanyagok/IFRS/0000002073.pdf.
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IFAC. (2008) Příručka mezinárodních účetních standardů pro veřejný sektor. (překlad NKÚ). [online] Dostupné na: www.nku.cz..
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IPSASB. (2015) The IPSASB's Strategy for 2015 Forward: Leading through Change. [online] Dostupné na: http://www.ifac.org/publications-resources/ipsasbs-strategy-2015-forward-leading-through-change.
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Vyhláška 410/2009 Sb., kterou se provádějí některá ustanovení zákona 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro některé vybrané účetní jednotky..
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Zákon 563/1991 Sb., o účetnictví v platném znění..
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KRAFTOVÁ, I. Finanční účetnictví podle IPSAS. e-skripta v rozsahu výkladových témat kurzu UEV/CFUH/2022. (Určeno pro prezenční formu studia.). Pardubice, 2022.
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SVOBODOVÁ, J. a kol. Účtová osnova, České účetní standardy pro některé vybrané účetní jednotky. Olonouc: ANAG, 2018. ISBN 978-80-7554-131-4.
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VODÁKOVÁ, J. Akruální účetnictví ve veřejném sektoru. Praha: Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-890-9.
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