Terminated in academic year 2012/2013
International Accounting
| Type of study | Bachelor |
|---|---|
| Language of instruction | Czech |
| Code | 117-0302/04 |
| Abbreviation | MÚ |
| 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