Course syllabus MSUV1 - International Financial Reporting Standards I (ŠAVŠ - WS 2019/2020)
|Course title:||International Financial Reporting Standards I|
|Course supervisor:||prof. Ing. Jiří Strouhal, Ph.D.|
|Supervising department:||Department of Finance and Accounting (ŠAVŠ)|
|Prerequisites for registration:||Bachelor state examination|
|Time allowance:||full-time, 2/1 (hours of lectures per week / hours of seminars per week)|
part-time, 0/12 (lectures per period / seminars per period)
|Type of study:||usual|
|Form of teaching:||lecture, seminar|
|Mode of completion and credits:||Exam (5 credits)|
|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 differences between local accounting practices and IFRS with purpose to be able to properly identify the major differences from financial statements prepared by national and multinational companies.
|Course methods:||Basic educational tool for this module are lectures linked to study of core literature. Incremental part of this module are seminars where is determined the theoretical background and it is practically applied. 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.|
|Learning outcomes and competences:|
|Teaching methods and workload (hours of workload):|
|- mid-term test from the basic level of accounting (20 %)|
- case study and its presentation (30 %)
- final written test (50 %)
To be able to take place within final written test student shall deliver his/her case study.
|Support for combined/distance forms of study:|
|available within AIS system|
|N-EMCZ Economics and Management, part-time form, initial academic year SS 2018/2019|
N-EMCZ Economics and Management, full-time form, initial academic year SS 2018/2019
N-EMEN Economics and Management, full-time form, initial academic year SS 2018/2019
N-EMCZ Economics and Management, part-time form, initial academic year WS 2019/2020
N-EMCZ Economics and Management, full-time form, initial academic year WS 2019/2020
N-EMEN Economics and Management, full-time form, initial academic year WS 2019/2020
|Run in the period of:||SS 2018/2019, WS 2018/2019, SS 2017/2018, WS 2017/2018, SS 2016/2017, WS 2016/2017 (and older)|
|Course tutor:||prof. Ing. Jiří Strouhal, Ph.D. (examiner, instructor, lecturer, supervisor)|
|Teaching language:||Czech, English|
|Room:||Mladá Boleslav, Praha|
Last modification made by Mgr. Luděk Švejdar on 11/23/2018.