ESF:MPF_AACC Accounting - Informace o předmětu
MPF_AACC International Accounting
Ekonomicko-správní fakultapodzim 2024
- Rozsah
- 2/1/0. 5 kr. Ukončení: zk.
Vyučováno kontaktně - Vyučující
- prof. Ing. Eva Horvátová, CSc. (přednášející)
Ing. Radim Procházka (přednášející)
Ing. Radim Procházka (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
- St 8:00–9:50 S309, kromě St 18. 9., kromě St 6. 11.
- Rozvrh seminárních/paralelních skupin:
- 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: 23/24, pouze zareg.: 3/24 - Mateřské obory/plány
- Finance (angl.) (program ESF, N-FU)
- Finance (program ESF, N-FINA)
- 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:
- 75% participation of seminars is required (i.e. absence at max 3 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 activity at the seminars (20%).
- 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.
- Statistika zápisu (nejnovější)
- Permalink: https://is.muni.cz/predmet/econ/podzim2024/MPF_AACC