MPF_AACC International Accounting

Ekonomicko-správní fakulta
podzim 2022
Rozsah
2/1/0. 5 kr. Ukončení: zk.
Vyučující
prof. Ing. Eva Horvátová, CSc. (přednášející)
Ing. Oleksandra Lemeshko (přednášející)
Ing. Petr Valouch, Ph.D. (přednášející)
Ing. Oleksandra Lemeshko (cvičící)
Garance
prof. Ing. Eva Horvátová, CSc.
Katedra financí – Ekonomicko-správní fakulta
Kontaktní osoba: Mgr. Jana Nesvadbová
Dodavatelské pracoviště: Katedra financí – Ekonomicko-správní fakulta
Rozvrh
Po 18:00–19:50 P312, kromě Po 12. 9., kromě Po 31. 10.
  • Rozvrh seminárních/paralelních skupin:
MPF_AACC/01: Čt 17:00–17:50 P312, kromě Čt 15. 9., kromě Čt 3. 11., O. Lemeshko
Předpoklady
(! MPF_AIAC International Accounting ) && (!NOWANY( MPF_AIAC International Accounting ))
The course International Accounting is a follow-up to the basic courses of accounting at other high schools and knowledge gained there. No special prerequisites are demanded.
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 24 stud.
Momentální stav registrace a zápisu: zapsáno: 3/24, pouze zareg.: 1/24
Mateřské obory/plány
Cíle předmětu
Course learning objectives are:
(1) to provide an understanding of true and fair view in accounting and reporting;
(2) to develop and train critical thinking and professional judgement while accounting and reporting under IFRS and IFRS for SME;
(3) to give a complex up-to-date insight into IFRS for SME;
(4) to apply the obtained theoretical knowledge in real-world settings.
Výstupy z učení
At the end of this course a student should be able to:
- describe and explain basic principles, assumptions and approaches of IFRS for SMEs;
- use basic methods of accounting viewing economic processes in companies according to IFRS for SMEs;
- analyze simple economic problems, establish basic procedures to assess an impact of accounting and financial solutions on entity's business result according to IFRS for SMEs;
- compile financial statements of an entity according to IFRS for SMEs;
- transit to IFRS for SMEs.
Osnova
  • 1. IFRS for SMEs. Concepts and Principles.
  • 2. Financial statements presentation. Consolidated financial statements.
  • 3. Accounting policy, estimates and errors. Property, plant and equipment.
  • 4. Intangible assets, business combinations and goodwill.
  • 5. Lease. Impairment of assets.
  • 6. Inventories. Provisions and contingencies.
  • 7. Financial instruments.
  • 8. Equity and liabilities. Revenue.
  • 9. Income tax. Foreign currency transactions.
  • 10. Transition to IFRS for SMEs.
Literatura
    povinná literatura
  • IFRS standards : issued at 1 January 2019. London: International Accounting Standards Board, 2019, 2428 stran. ISBN 9781911629122. info
  • IFRS standards : issued at 1 January 2019. London: International Accounting Standards Board, 2019, 890 stran. ISBN 9781911629122. info
  • IFRS standards : issued at 1 January 2019. London: International Accounting Standards Board, 2019, 1809 stran. ISBN 9781911629122. info
  • International financial reporting standard for small and medium-sized entities (IFRS for SMEs). London: International Accounting Standards Board, 2009, 230 s. ISBN 9781907026171. info
Výukové metody
Lecture of the theory, on the seminars accounting of basic economic operations typical for companies using IFRS for SMEs. Compilation of simplified financial statements. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Metody hodnocení
Claims for exam:
- 85% participation of seminars is required (i.e. absence at max 2 seminars is allowed).
- 60% of final grade can be received during final exam and 40% of final grade can be received during seminars. 40% is splitted into 2 midterm tests (10% each) and 1 presentation (20%) or activity at the seminars (20%).
- In case of practical presentation (i.e. exercise), the exercise is chosen by a student or by a lecturer always minimally one week in advance. Unless the student is excused (he/she is ill), the student has to present the exercise at specified date. Topics for theoretical presentations should be agreed with a lecturer at the beginning of the semester.
- Two midterm tests, minimum required amount is 60% of correct answers. Tests contain theoretical (questions) and practical part (exercises).
- Final test is a written exam.
Vyučovací jazyk
Angličtina
Informace učitele
https://is.muni.cz/auth/predmet/econ/podzim2017/MPF_AACC
The course is taught annually. The course is taught: every week. Lectures and seminars are not recorded. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination Students in this course are expected to adhere to the Masaryk University’s high standards of integrity as spelled out in the Disciplinary Code for Students and Directive N.3/2008. Anyone who cheats on tests or exams, will be subject to the penalties set forth in the Code.
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
This course is due to COVID 19 measurements instructed only ONLINE in the autumn semester 2020. You can contact the teacher of the course about the organizational matters.
Předmět je zařazen také v obdobích podzim 2010, podzim 2011, podzim 2012, podzim 2013, podzim 2014, podzim 2015, podzim 2016, podzim 2017, podzim 2018, podzim 2019, podzim 2020, podzim 2021, podzim 2023, podzim 2024.