PFFU3 Financial Accounting III

Faculty of Economics and Administration
Autumn 2002
Extent and Intensity
0/2/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Ing. Jaroslav Sedláček, CSc. (seminar tutor)
Guaranteed by
Ing. František Kalouda, CSc., MBA
Department of Finance – Faculty of Economics and Administration
Contact Person: Marie Moudrá
Timetable of Seminar Groups
PFFU3/01: No timetable has been entered into IS.
PFFU3/02: Mon 12:00–13:35 S309
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Financial Accounting III (PFFU3) The content of the course covers consolidated financial statements of companies within a holding company. It provides basic principles and techniques applied to the processes of combination and consolidation from the point of view of law, taxes, and accounting. The lectures are particularly centred on capital and property acquisition, combining of businesses (mergers, consolidations or takeovers) and decision making based on the Czech commercial and accounting laws as well as on the international accounting standards. In the field of consolidation, attitudes to the definition of the consolidation unit are explained, consolidation rules, methods and consolidation systems are clarified. As the new system was produced by development of entrepreneurial activities and by a growth in the role of the capital market, theoretical procedures and methods are verified through concrete examples serving to master and understand the subject matter. Credit requirements: active participation in seminars.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Autumn 2001, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008.
  • Enrolment Statistics (Autumn 2002, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2002/PFFU3