Course syllabus MUSV2 - International Financial Reporting Standards II (ŠAVŠ - WS 2019/2020)

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Course title: International Financial Reporting Standards II
WS 2019/2020
Course supervisor:
prof. Ing. Jiří Strouhal, Ph.D.
Supervising department:
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 is on-site consulting of the topics linked to study of the 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 which, being a major output of this module, would be presented to other module participants. The project topic shall be linked to the master thesis topic.
Course content:
IAS 38 - Intangible Assets (allowance 1/0)
Tangible Assets (allowance 1/0)
a.IAS 16 - Property, Plant and Equipment
IAS 40 - Investment Properties

IFRS 16 - Leases (allowance 1/0)
IAS 2 - Inventories (allowance 1/0)
IFRS 9 - Financial Instruments (allowance 1/0)
IFRS 9 - Derivatives and Hedge Accounting (allowance 1/0)
7.IAS 1 - Presentation of Financial Statements (allowance 1/0)
IAS 7 - Statement of Cash Flows (allowance 1/0)
IAS 34 - Interim Financial Reporting (allowance 1/0)
IAS 33 - Earnings per Share (allowance 1/0)
IAS 12 - Income Taxes (allowance 1/0)
12.IAS 10 - Events after Balance Sheet Date (allowance 1/0)
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 lectures24 h
     Consultations with teacher (part-time form of study)
0 h
     Composing of individual (seminar) work32 h
     Composing of presentation
28 h
84 h
Assessment methods:
Requirement type
Daily attendance
Term paper
50 %
50 %
100 %
Course completion:
- case study (50 %)
- presentation of the selected topic linked with current IFRS reporting trends (50 %)
Support for combined/distance forms of study:
available within AIS system
Reading list:
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.
DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. Brno: BizBooks, 2017. 368 p. ISBN 978-80-265-0692-8.


Study plans:
Field of study N-EM-FRP Corporate Finance Management in the Global Environment, full-time form, initial period SS 2017/2018, place of teaching Mladá Boleslav
Field of study N-EM-FRP Corporate Finance Management in the Global Environment, full-time form, initial period WS 2018/2019, place of teaching Mladá Boleslav
Run in the period of:
WS 2020/2021, SS 2019/2020, SS 2018/2019, WS 2018/2019, SS 2017/2018, WS 2017/2018 (and older)
Course tutor:
prof. Ing. Jiří Strouhal, Ph.D. (examiner, instructor, lecturer, supervisor)
Teaching language:
Mladá Boleslav

Last modification made by Ing. Lucie Kočí on 08/26/2019.

Type of output: