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Transactinons with the Enterprise in Accounting
| Language of instruction | čeština |
|---|---|
| Code | 117-0339 |
| Abbreviation | TsPÚ |
| Course title | Transactinons with the Enterprise in Accounting |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | prof. Ing. Viola Šebestíková, CSc. |
Summary
The lectures are focused on accounting operations of extraordinary character
associated with a business as a whole conducted within the framework of the
stock corporation. The issue is considered both from the standpoint of the
Czech Accounting Standards, and according to the International Financial
Reporting Standards (IAS/IFRS). With regard to the fact that these operations
are in most cases a consequence of significant ownership changes, the
appropriate accounting interpretations as well their considerations according
to the business and tax law appear as an inevitable condition.
associated with a business as a whole conducted within the framework of the
stock corporation. The issue is considered both from the standpoint of the
Czech Accounting Standards, and according to the International Financial
Reporting Standards (IAS/IFRS). With regard to the fact that these operations
are in most cases a consequence of significant ownership changes, the
appropriate accounting interpretations as well their considerations according
to the business and tax law appear as an inevitable condition.