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Lecturer(s)
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Paseková Marie, doc. Ing. Ph.D.
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Homola David, Ing. Ph.D.
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Course content
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Basic requirements for financial statements under IFRS Conceptual framework of IFRS IAS 7 Statement of Cash flow IAS 24 Related Party Disclosures IAS 12 Income Taxes IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IAS 23 Borrowing Costs IFRS 16 - Leases IAS 32 Financial Instruments: Presentation IFRS 7 Financial Instruments: Disclosures IFRS 9 Financial Instruments IFRS 15 Revenue from Contracts with Customers IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 19 Employee Benefits IFRS 3 Business Combinations IFRS 10 Consolidated Financial Statements
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Learning activities and teaching methods
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Lecturing, Practice exercises
- Preparation for examination
- 20 hours per semester
- Preparation for course credit
- 12 hours per semester
- Participation in classes
- 18 hours per semester
- Home preparation for classes
- 70 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of financial accounting |
| Knowledge of financial accounting |
| Knowledge of financial accounting. |
| Knowledge of financial accounting. |
| Knowledge of the subject Fundamentals of International Accounting. |
| Knowledge of the subject Fundamentals of International Accounting. |
| Knowledge of the subject Fundamentals of International Accounting. |
| Knowledge of the subject Fundamentals of International Accounting. |
| Skills |
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| Orientation in financial statements. |
| Orientation in financial statements. |
| Orientation in financial statements. |
| Orientation in financial statements. |
| learning outcomes |
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| Knowledge |
|---|
| Students are able to understand the differences between Czech Accounting rules and International Financial Reporting Standards for practical applications |
| Students are able to understand the differences between Czech Accounting rules and International Financial Reporting Standards for practical applications |
| Characterize the structure and content of financial statements |
| Characterize the structure and content of financial statements |
| Explain the reasons for related party disclosure |
| Explain the reasons for related party disclosure |
| Explain the reporting and measurement of elements of interim financial statements |
| Explain the reporting and measurement of elements of interim financial statements |
| Understand the issue of operating segments |
| Understand the issue of operating segments |
| Describe the adjustments that a company must make when transitioning from its previous accounting principles to IFRS in its opening balance sheet |
| Describe the adjustments that a company must make when transitioning from its previous accounting principles to IFRS in its opening balance sheet |
| Define non-current assets held for sale and investment property |
| Define non-current assets held for sale and investment property |
| Characterize financial assets and financial liabilities |
| Characterize financial assets and financial liabilities |
| Explain the process of business combinations and clarify their specifics |
| Explain the process of business combinations and clarify their specifics |
| Explain the consolidation process |
| Explain the consolidation process |
| unspecified |
| unspecified |
| Skills |
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| Prepare a statement of cash flows using the indirect method |
| Prepare a statement of cash flows using the indirect method |
| Calculate and post deferred tax |
| Calculate and post deferred tax |
| Calculate the amount of capitalized interest |
| Calculate the amount of capitalized interest |
| Familiarize yourself with revenue recognition methods for accounting and reporting long-term contracts |
| Familiarize yourself with revenue recognition methods for accounting and reporting long-term contracts |
| Explain the reporting of government subsidies and grants |
| Explain the reporting of government subsidies and grants |
| Describe the revaluation method and the current rate method |
| Describe the revaluation method and the current rate method |
| Apply the rules for reporting (accounting) expenses and liabilities in relation to employee benefits |
| Apply the rules for reporting (accounting) expenses and liabilities in relation to employee benefits |
| teaching methods |
|---|
| Knowledge |
|---|
| Practice exercises |
| Lecturing |
| Lecturing |
| Practice exercises |
| assessment methods |
|---|
| Grade (Using a grade system) |
| Grade (Using a grade system) |
| Written examination |
| Written examination |
| Oral examination |
| Oral examination |
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Recommended literature
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Studijní opory e-learningového kurzu na LMS Moodle dostupné na https://moodle.utb.cz/login/index.php.
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www.ifrs.org.
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Dvořáková Dana. Finanční účetnictví a výkaznictví podle Mezinárodních standardů IFRS. Brno, 2017. ISBN 978-80-265-0692-8.
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Krupová, Lenka. IFRS Mezinárodní standardy účetního výkaznictví, Interpretace a aplikace v podnikové praxi, Stav k 1.1.2019. Praha, 2019. ISBN 978-80-87480-70-0.
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KRUPOVÁ, Lenka. IFRS: Mezinárodní standardy účetního výkaznictví. Praha: VOX, 2009. ISBN 978-80-86324-76-0.
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Krupová, Lenka. Leasingy podle IFRS. IFRS 16 Leasingy. Praktické aplikace. Příklady. Praha, 2017. ISBN 978-80-87480-54-0.
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Vladimír Zelenka a Marie Zelenková. Konsolidace účetních výkazů. Principy a praktické aplikace. Druhé upravené a rozšířené vydání. Jesenice, 2018. ISBN 978-80-87865-43-9.
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