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Lecturer(s)
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Honková Irena, Ing. Ph.D.
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Course content
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Objectives of financial accounting and its harmonisation. The Conceptual framework of the financial statements and its compilation. Accounting principles and their applications with accent on valuation. Stocks. Tangible Fixed assets. Intangible assets. Financial Instruments-selected problems. Equity and selected aspects of its capture. Liabilities, reserves and contingent liabilities. Revenue, cost, economic result. Operating segments. The Effects of changes in currency rates. State subsidies. Leases. Interim reporting. Consolidated financial statements.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming)
- Preparation for an exam
- 63 hours per semester
- Data/material collection
- 1 hour per semester
- Participation in classes
- 14 hours per semester
- Home preparation for classes
- 72 hours per semester
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Learning outcomes
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The Aim of the course is to acquire knowledge and knowledge in the field of international Financial Reporting Standards IAS/IFRS.
The Student who successfully completed the subject can: -Explain and understand the differences between the Czech accounting system and the IAS/IFRS, -Describe procedures and methods for the resolution of individual areas and understand their limitations, -Explain the scope and method of drawing up the financial statements under the IAS/IFRS standards, -Explain the methods of valuation of assets and liabilities and understand their impact on the financial statements. A Student who has successfully completed the subject, leads independently and creatively: -To address practical problems in accordance with the rules governing IAS/IFRS, -Apply specific procedures and advanced methods of IAS/IFRS. The Student who successfully graduated the subject is able to: -independently and responsibly to decide on problems relating to different systems of the CNTC and IAS/IFRS, -Coordinating independently the activities related to the IAS/IFRS application, -Communicate clearly and convincingly to the experts and the layers information about the nature of the professional problems and their own opinion on their solution at least in the English language.
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Prerequisites
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unspecified
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Assessment methods and criteria
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unspecified
Written examination (minimum 65 %).
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Recommended literature
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Dvořáková, D. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS.. Brno, 2009.
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Jílek, J., Svobodová, J. Účetnictví podle mezinárodních standardů účetního výkaznictví.. Praha, 2013.
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Kraftová, I., Suchánek, D. Finanční účetnictví s akcentem na IFRS.. Pardubice, 2010.
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