The Importance of IFRS in Accounting Education

HÝBLOVÁ, Eva a Milana OTRUSINOVÁ. The Importance of IFRS in Accounting Education. In 8th Annual International Conference on Accounting, Athens, Greece. 2010.

Základní údaje

• Originální název: The Importance of IFRS in Accounting Education
• Autoři: HÝBLOVÁ, Eva a Milana OTRUSINOVÁ.
• Vydání: 8th Annual International Conference on Accounting, Athens, Greece, 2010.

Další údaje

• Typ výsledku: Prezentace na konferencích
• Utajení: není předmětem státního či obchodního tajemství
• WWW: URL
• Organizační jednotka: Ekonomicko-správní fakulta
• Příznaky: Mezinárodní význam

Anotace

The purpose of this article is to present the analysis of accounting problems related to the development of new accounting rules and guidelines throughout the world and to provide suggestions for professional accounting education. International Financial Reporting Standards (IFRS) published by the International Accounting Standards Board (IASB) are becoming the most important financial reporting standards in the world. Application of IFRS requires a high level of professional knowledge by accounting staff. Currently, there is significant progress in accounting throughout the world and accounting is becoming more sophisticated. Analysis of these developments and the interchange of experience are in progress in various countries. New methods and accounting applications, as well as the practical application of accounting principles, are being developed. Knowledge of the predictive ability of financial statements is necessary for useful communication among accounting information users. As accounting is undergoing continuous development both in Europe and in the world, it must react to the development of national and multinational economic environments. Nowadays, the value of education and the demand for university education are rising. Consequently, new education forms are invoked by changes in position of schools within the system, by the change of graduates’ profile, and of teachers’ and students’ position. The main goal of this article is to identify options for development of accounting education. The goal of accounting education is to produce competent professional accountants who can meet the expectations of their communities and the challenges they will face in the future.

Návaznosti

• GA402/09/0225, projekt VaV: Název: Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti

Investor: Grantová agentura ČR, Užití IAS/IFRS v malých a středních podnicích a vliv na měření jejich výkonnosti