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International Aspects of Financial Accounting

International Aspects of Financial Accounting
117-0397/01
čeština International Aspects of Financial Accounting
117-0397/02
čeština

Summary

The aim of the course is the familiarisation with the issue of international accounting. The course provides a basic overview of the history of creation and implementation of international reporting, it focuses on the nature of International Financial Reporting Standards, on the conceptual framework of financial reporting in accordance with IFRS including selected differences between IFRS and Czech accounting legislation.

Literature

ELLIOTT, Barry and Jamie ELLIOTT. Financial Accounting and Reporting. 20th ed. Harlow: Pearson, 2022. 832 p. ISBN 978-1-292-39980-5.
MACKENZIE, Bruce. Interpretation and Application of International Financial Reporting Standards. Hoboken: John Wiley & Sons, 2014. 1055 p. ISBN 978-1-118-73409-4.
WEYGANDT, J., KIMMEL, P., KIESO D. Financial Accounting with International Financial Reporting Standards. Wiley, 2018. ISBN 978-1-119-50357-6 .

Advised literature

PKF International Ltd. Wiley 2023 Interpretation and Application of IFRS Standards. John Wiley & Sons Inc. 2023.1008 p. ISBN 978-13-9418-6303 .
PICKER, R., DUNN, J., KOLITZ, D., LIVNE, G., LOFTUS, J., CLARK, K. Applying IFRS Standards. 4and Edition. Sydney, 2019. 752 p. ISBN 978-1-119-15922-3 .
FICBAUER, Jiří. Mezinárodní účetní standardy a daňové systémy. Key publishing. 2012. 175 s. ISBN: 978-80-7418-143-6.


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Language of instruction čeština, čeština
Code 117-0397
Abbreviation MAFÚ
Course title International Aspects of Financial Accounting
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Marcela Palochová, Ph.D.