PFEVUC European Accounting

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
1/2. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Eva Hýblová, Ph.D. (lecturer)
Ing. Eva Hýblová, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Jaroslav Sedláček, CSc.
Department of Finance – Faculty of Economics and Administration
Contact Person: Iva Havlíčková
Timetable of Seminar Groups
PFEVUC/1: Thu 10:15–11:50 S310, E. Hýblová
PFEVUC/2: Thu 12:50–14:30 S311, E. Hýblová
Prerequisites (in Czech)
PFFUI Financial Accounting I && PFFUII Financial Accounting II
Znalost základů účetnictví z kurzu Finanční účetnictví I a II.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 48 student(s).
Current registration and enrolment status: enrolled: 0/48, only registered: 0/48, only registered with preference (fields directly associated with the programme): 0/48
fields of study / plans the course is directly associated with
Course objectives
European Accounting (KFEVUC)
The objective of the course is to make students familiar with fundamental trends in accounting harmonization in Europe, EU directives and International Financial Reporting Standards. The course also focuses on explaining the methods of International Financial Reporting Standards. Furthermore, the course is intended to describe the ways of recognizing and evaluating items of the Financial Statement in accordance with the Standards.
At the end of the course, students should be able to:
- characterize principal methods of harmonization in accounting;
- use principles of recognition and evaluation of the items in the financial statements in accordance with the International Financial Reporting Standards;
- apply these Standards
Syllabus
  • IAS 1 - Presentation of Financial Statements;
  • IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors;
  • IFRS 1 - First-time Adoption of International Financial Reporting Standards; IAS 7 -Cash Flow Statements.
  • IAS 16 - Property, Plant and Equipment; IAS 40 - Investment Property
  • IAS 38 - Intangible Assets.
  • IAS 17 - Leases
  • IAS 36 - Impairment of Assets
  • IAS 2 – Inventories, IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.
  • IAS 32 - Financial Instruments: Presentation, IAS 39 - Financial Instruments: Recognition and Measurement.
  • IAS 18 – Revenue.
  • IAS 12 – Income Taxes.
  • The Effects of Changes in Foreign Exchange Rates, IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance. IAS 23 - Borrowing Costs.
  • Closing seminar.
Literature
  • HÝBLOVÁ, Eva, Jaroslav SEDLÁČEK and Petr VALOUCH. Mezinárodní účetnictví (International accounting). Brno: ESF MU, 2004, 138 pp. ISBN 80-210-3473-4. info
  • Mezinárodní standardy účetního výkaznictví (IFRS) 2005 včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1. lednu 2005 : úplné znění všech Mezinárodních standardů účetního výkaznictví k 1. lednu 2005. Praha: International Accounting Standards Board, 2005, 1 sv. ISBN 802395721X. info
  • Mezinárodní standardy účetního výkaznictví (IFRS) 2006 včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1. lednu 2006 : dodatek k IFRS 2005 - změny roku 2006. London: International Accounting Standards Board, 2006, 215 s. ISBN 8023971719. info
  • KRUPOVÁ, Lenka, Libor VAŠEK and Michal ČERNÝ. IAS/IFRS : mezinárodní standardy účetního výkaznictví. Vyd. 1. Praha: VOX, 2005, 1050 s. ISBN 8086324443. info
  • ŠRÁMKOVÁ, Alice. Mezinárodní standardy účetního výkaznictví : praktické aplikace. Edited by Martina Křivánková. Praha: Institut Svazu účetních, 2004, 291 s. ISBN 8086716090. info
Assessment methods
The course is taught in the form two lectures and two seminars per week. It is completed by an exam, which is supposed to be written and comprises of a theoretical part as well as a practical one. In the course of the semester there are two scheduled in-term tests which are to be passed with a minimal success rate of 60%. The students are also supposed to deliver one presentation assessed either passed or failed.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PFEVUC