Terminated in academic year 2015/2016

International Financial Reporting Standards

Type of study	Follow-up Master
Language of instruction	Czech
Code	117-0043/02
Abbreviation	IFRS
Course title	International Financial Reporting Standards
Credits	5
Coordinating department	Department of Accounting and Taxes
Course coordinator	Ing. Jana Hakalová, Ph.D.

Subject syllabus

The course will introduce students to the principles of accounting and reporting under international financial reporting standards in comparison with the Czech accounting practices.
The course includes the most important currently in force updated the IAS / IFRS, including examples of practical applications.
The interpretation will be compared with any standard applicable accounting regulations in the Czech Republic and the differences with the introduction of IAS/ IFRS.

Literature

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.

Advised literature

ALFREDSON, K. Applying international financial reporting standards. Milton: John Wiley & Sons, 2009. .

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