Course syllabus MUSV2 - International Financial Reporting Standards II (ŠAVŠ - WS 2017/2018)

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Course title: International Financial Reporting Standards II
WS 2017/2018
Course supervisor:
Supervising department: Department of Finance and Accounting (ŠAVŠ)
Prerequisites for registration: Bachelor state examination
Time allowance:
full-time, 2/0 (hours of lectures per week / hours of seminars per week)
Type of study:
Form of teaching:
lecture, seminar
Mode of completion and credits: Exam (3 credits)
Course objective:
The objective of the course is to equip students with the knowledge, abilities, tools and methods from the field of financial accounting that are necessary for company managers.
This module is mainly focused on analysis of particular IFRS standards and providing the impact of these standards on various financial statements.
Course methods:
Basic educational tool for this module are lectures linked to study of core literature. Individual approach as well as the possibility of verification of theoretical and practical knowledge is given to students throughout preparation of their applied case study.
Course content:
Analysis of Balance Sheet Items (allowance 8/0)
IAS 38 - Intangibles
IAS 16 - PPE
IAS 40 - Investment Properties
IAS 17 - Leases
IAS 2 - Inventories
IFRS 9 - Financial Instruments
IAS 37 - Provisions and Contingent Liabilities
h.IAS 12 - Deferred Taxation

Financial Statements Analysis (allowance 4/0)
a.IAS 1 - Preparation of Financial Statements
b.IAS 7 - Statement of Cash Flows
IAS 8 - Errors, Change in Estimates, Change in Policies
IAS 10 - Events After Reporting Period
IAS 33 - Earnings Per Share
f.IAS 34 - Interim Financial Reporting

Learning outcomes and competences:
After completing the course, student:
Will be able to interpret financial statements data based on IFRS
-Will prepare and plan the corporate IFRS implementation strategy
Will quantify impacts of the corporate IFRS implementation

Teaching methods and workload (hours of workload):
Type of teaching method
Daily attendance
Direct teaching
     Attendance of lectures
24 h
     Consultations with teacher (part-time form of study)
0 h
     Composing of individual (seminar) work
32 h
     Preparation for final test
28 h
84 h
Assessment methods:
Requirement type
Daily attendance
Term paper50 %
Final test
50 %
100 %
Course completion:
- case study (50 %)
- final written test (50 %)
To be able to participate within final written test student has to deliver his/her case study.
Support for combined/distance forms of study:
available within AIS system
Reading list:
KRUPOVÁ, L. Mezinárodní standardy účetního výkaznictví.: IFRS. 1st ed. Praha: VOX, 2009. ISBN 978-80-86324-76-0.
STROUHAL, J. -- BOKŠOVÁ, J. Lexikon účetních pojmů. Praha: Wolters Kluwer, 2015. 384 p. 1. ISBN 978-80-7478-787-4.
Language of instruction: Czech
STROUHAL, J. et al. Oceňování v účetnictví. Praha: Wolters Kluwer ČR, a.s., 2013. 420 p. ISBN 978-80-7478-366-1.
STROUHAL, J. -- KNAPOVÁ, B. -- CARDOVÁ, Z. -- ŽIDLICKÁ, R. Účetnictví 2012.: Velká kniha příkladů. + CD. 1st ed. Brno: BizBooks, 2012. ISBN 978-80-265-0008-7.

Mackenzie, B., Coetsee, D., Njikizana, T., Chamboko, R., Colyvas, B.: Wiley IFRS 2012: Interpretation and Application of International Financial Reporting Standards. Edition: 9. Wiley 2012. ISBN-10: 0470923997.ISBN-13: 978-0470923993.

Study plans:
Field of study N-EM-FRP Corporate Finance Management in the Global Environment, full-time form, initial period SS 2015/2016, place of teaching Mladá Boleslav
Field of study N-EM-FRP Corporate Finance Management in the Global Environment, full-time form, initial period WS 2016/2017, place of teaching Mladá Boleslav
Run in the period of:
Course tutor: prof. Ing. Jiří Strouhal, Ph.D. (examiner, instructor, lecturer, supervisor)
Teaching language:
Mladá Boleslav

Last modification made by Mgr. Luděk Švejdar on 09/06/2017.

Type of output: