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International Financial Reporting Standards

International Financial Reporting Standards
117-0043/01
čeština International Financial Reporting Standards
117-0043/02
čeština International Financial Reporting Standards
117-0043/03
čeština International Financial Reporting Standards
117-0043/04
čeština International Financial Reporting Standards
117-0043/05
čeština International Financial Reporting Standards
117-0043/06
čeština

Anotace

The aim of the course is to familiarise students with the principles of reporting according to the International Financial Reporting Standards in comparison with Czech accounting practice. The students will learn the issue of selected international standards (IAS/IFRS) including their practical application on examples. Part of the lectures and seminars will be a comparison of each standard with the current accounting legislation in the Czech Republic and the introduction of differences in relation to IAS/IFRS.

Povinná literatura

MACKENZIE, Bruce. Interpretation and Application of International Financial Reporting Standards. Hoboken: John Wiley & Sons, 2014. 1055 p. ISBN 978-1-118-73409-4.
HAKALOVÁ, Jana, KRAJŇÁK, Michal, KRYŠKOVÁ, Šárka, LOSOVÁ, Miroslava, PALOCHOVÁ, Marcela a Yvetta PŠENKOVÁ. Účetnictví, audit, daně a pojistné v České republice v pojmech: česko-anglicky. Brno: Tribun EU, s.r.o., 2021. 100 s. ISBN 978-80-263-1627-5.

Doporučená literatura

ALFREDSON, K. Applying international financial reporting standards. Milton: John Wiley & Sons, 2009. ISBN 978-0-470-81967-8 .


zpět na vyhledávání
Language of instruction čeština, čeština, čeština, čeština, čeština, čeština
Code 117-0043
Abbreviation IFRS
Course title International Financial Reporting Standards
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Jana Hakalová, Ph.D.