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Last update: Scholleová Hana doc. RNDr. Ing. Ph.D. (10.12.2021)
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Last update: Botek Marek Ing. Mgr. Ph.D. (17.01.2020)
R: Strouhal, J. – Bonaci, C.G. – Mustata, R.V. (2014). International Accounting Harmonisation. Prague: Oeconomica recommended: A: IASB (2018). International Financial Reporting Standards. London: IASB. |
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Last update: Fialová Jana (14.01.2020)
Zápočet: aktivní účast na cvičeních, zpracování korespondenčních úkolů, závěrečné zápočtové písemné práce Zkouška: písemná - část teoretická a část praktická |
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Last update: Botek Marek Ing. Mgr. Ph.D. (17.01.2020)
1. International Accounting Harmonisation 2. Reporting of Intangible Assets (IAS 38) 3. Reporting of Property, Plant and Equipment (IAS 16) 4. Impairment of Assets (IAS 36) 5. Reporting of Investment Properties (IAS 40) 6. Reporting of Leases (IAS 17, IFRS 16) 7. Reporting of Inventories (IAS 2) 8. Reporting of Financial Instruments (IFRS 9, IFRS 7) 9. Reporting of Provisions and Contingent Liabilities (IAS 37) 10. Preparation of Financial Statements (IAS 1, IAS 7) 11. Earnings per Share (IAS 33) 12. Events after Balance Period (IAS 10) 13. Interim Financial Reporting (IAS 34) 14. Auditors Report |
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Last update: Botek Marek Ing. Mgr. Ph.D. (17.01.2020)
There is expected an active participation during the semester. Final test covers theory as well as practical case studies. |