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Terminated in academic year 2012/2013

International Accounting

Type of study Bachelor
Language of instruction Czech
Code 117-0302/04
Abbreviation
Course title International Accounting
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Hana Bartková, Ph.D.

Subject syllabus

The meaning and function of international accounting, management accounting approaches used around the world, the basic principles of harmonization Development of accounting harmonization on a global scale, possible approaches to regulation Accounting (IAS / IFRS, U.S. GAAP, the EU directive) conceptual framework Summary of other existing standards and their comparison with the Czech accounting procedures, including illustrative examples and links to the interpretation

Literature

FANTINI, Marco, ed. Taxation Trends in the European Union. 2012 Edition. Luxembourg: Publications Office of the European Union, 2012. 274 p. ISBN 978-92-79-21209-3 .

Advised literature

FANTINI, Marco, ed. Taxation Trends in the European Union. 2012 Edition. Luxembourg: Publications Office of the European Union, 2012. 274 p. ISBN 978-92-79-21209-3 .