Předmět International Fin. Reporting Standards (KUF / YFUC2)
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Další informace
Obsah
Lectures:1 Preface to International Financial Reporting Standards.2 IAS 18 Revenue.3 IAS 11 - Construction Contracts.4 IAS 21 - The Effects of Changes in Foreign Exchange Rates.5 IAS 10 - Events After the Balance Sheet Date.6 IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.7 IAS 23 - Borrowing Costs.8 IAS 16 - Property, Plant and Equipment.9 IAS 17 - Leases.10 IAS 40 - Investment Property.11 IAS 38 - Intangible Assets. IAS 2- Inventory12 IAS 36 - Impairment of Assets.13 The main differences between IFRS and Czech legislation.Application of International Accounting Standards see lectures.E-learning course in Moodle (available on http://moodle.ef.jcu.cz/course/view.php?id=54) contains learning materials, especially course syllabus, the detailed content of of lectures and exercises, additional study texts , model examples and their solutions, for sample texts . The course is periodically updated.
Získané způsobilosti
Students understand the basic principles of international accounting. They are able to work with standards IAS/IFRS and to use standards in practices.
Literatura
KIMMEL, PAUL D., WEYGANDT, JERRY J., KIESO, DONALD E. Financial Accounting: Tools for Busines Decision Making, Excel Working Papers, 6th Edition. New Jersey, 2011. ISBN 978-0-470-88794-3.INGLETON, TOMMIE W, SINGLETON, ARON J. Fraud Auditing and Forensic Accounting, 4th Edition. New Jersey, 2010. ISBN 978-0-470-56413-4.CATTY, James P. Wiley guide to fair value under IFRS: international financial reporting standards. New Jersey, 2010. ISBN 9780470477083.SHAMROCK, Steven E. IFRS and US GAAP: a comprehensive comparison. New Jersey, 2012. ISBN 9781118144305.IASC. International Financial Reporting Standards 2008. London, 2008.
Požadavky
Credit Requirements:Obtaining at least 60% in three credit tests .Participation in exercises - at least 80%.Examination Requirements:Obtaining at least 60% in written test and pass an verbal exam.
Garant
Ing. Zita Drábková, Ph.D.
Vyučující
Ing. Zita Drábková, Ph.D.Ing. Zita Drábková, Ph.D.