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Lecturer(s)
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Hinke Jana, Doc. Ing. Ph.D.
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Course content
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The course is intended for doctoral studies. 1. Conceptual basis of financial accounting according to Czech legislation; 2. Conceptual frameworks of world-recognized accounting systems; 3. Development of conceptual bases, harmonization and standardization in reporting; 4. Differences in reporting assets, capital and liabilities in selected accounting systems; 5. The effect of different reporting of assets, capital and liabilities on the assessment of the financial position of enterprises; 6. Differences in cost and revenues reporting in selected accounting systems; 7. The impact of different costs and revenues reporting on business performance assessment; 8. Influence of accounting systems differences in analytical activities in the area of financial analysis and statistical data processing; 9. Non-financial reporting, its role in informing stakeholders; 10. Development of reporting in accounting systems, future trends in reporting.
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Learning activities and teaching methods
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- Contact hours
- 30 hours per semester
- Preparation for an examination (30-60)
- 60 hours per semester
- Presentation preparation (report) (1-10)
- 10 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- E-learning (given by an e-learning course)
- 250 hours per semester
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| prerequisite |
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| Knowledge |
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| To understand the principles of valuation, accounting and reporting of individual components - assets, capital and liabilities according to the national accounting system. To understand the interconnection of information in individual statements. |
| To recognize reporting by national accounting system and IAS/IFRS or US GAAP. |
| Skills |
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| To present the results of the company from individual financial statements prepared according to the national accounting system. |
| To explain the explanatory power of data in financial statements. |
| Competences |
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| N/A |
| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| Can explain the interconnection between world accounting systems. Can define reporting differences between international accounting systems and national accounting system. |
| Skills |
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| Can present data from financial statements prepared according to international accounting systems, is aware of the impact of differences on the results of financial analysis. Can predict the development of the national accounting system, respectively. degree of harmonization towards international accounting systems. |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Self-study of literature |
| Discussion |
| Individual study |
| Skills |
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| Lecture with visual aids |
| One-to-One tutorial |
| Competences |
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| Lecture |
| Discussion |
| assessment methods |
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| Knowledge |
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| Combined exam |
| Individual presentation at a seminar |
| Skills |
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| Combined exam |
| Individual presentation at a seminar |
| Competences |
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| Combined exam |
| Individual presentation at a seminar |
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Recommended literature
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Dvořáková, Dana. IFRS ? Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. Praha: BizBook, 2017. ISBN 978-80-265-0692-8.
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Chew, Lean. Forensic accounting and finance: principles and practice. London: Kogan Page, 2017. ISBN 978-0-7494-7999-2.
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ICAEW - Institute of Chartered Accountants in England and Wales. Accounting, Study manual ICAEW.. London: ICAEW, 2015. ISBN 978-1-78363-197-1.
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Jílek, Josef. Hlavní účetní systémy: IFRS a US GAAP. Praha: Grada publishing, 2018. ISBN 978-80-247-2774-5.
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Lewis, Larry. The power of accounting: what the numbers mean and how to use them. New York: Routledge, 2012. ISBN 978-0-415-88431-0.
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Mládek, Robert. IFRS a US GAAP / IFRS and US GAAP. Praha: Leges, 2017. ISBN 978-80-7502-194-6.
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Stárová, Marta; Hinke, Jana et al. Asymmetries in accounting information. Praha: PowerPrint, 2014. ISBN 978-80-87994-10-8.
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Strouhal, Jiří et al. International accounting practices. Praha: Oeconomica, 2014. ISBN 978-80-245-2040-7.
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