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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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- Introduction to accounting systems - Harmonisation and standardization of accounting, the definition and meaning of IFRS for SMEs - Interpretation of the conceptual framework - Part I, - Interpretation of the conceptual framework - II. part of the concept and basic principles of IFRS for SMEs - Fixed assets and its depiction in accounting, the concept of fixed assets in accordance with IFRS for SME - Inventories treatment for inventories under IFRS for SME - Cash, cash ekvivatelnty, receivables, financial assets, investment - a concept according to IAS / IFRS and IFRS for SME - Equity, the concept of equity according to IFRS for SME - Liabilities, provisions, contingent liabilities and contingent assets, the concept according to IAS / IFRS and IFRS for SME - Income and expenses in the concept of IAS / IFRS and IFRS for SME - Financial statements according to IAS / IFRS, the financial statements in accordance with IFRS for SMEs, interim financial reporting - Disclosure of related parties, changes in accounting estimates, fundamental errors and changes in accounting policy, the events after reporting date, the solutions adopted IFRS for SME - The consolidated financial statements according to IAS / IFRS and IFRS for SMEs. Additional information for students combined studies are in the courseware.
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Learning activities and teaching methods
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Lecture with practical applications, One-to-One tutorial, Self-study of literature, Practicum
- Team project (50/number of students)
- 25 hours per semester
- Contact hours
- 52 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Preparation for an examination (30-60)
- 60 hours per semester
- Presentation preparation (report) (1-10)
- 10 hours per semester
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| prerequisite |
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| Knowledge |
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| For successful graduation of the course is important to know the financial reporting in accordance with the laws of the Czech Republic, ie. basic accounting principles and techniques, as well as valuation, accounting and reporting of the main components of statements and compiling statements themselves. |
| Skills |
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| - to deciding on the correct accounting and presentation of basic accounting elements |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| - define the obligation to keep financial reporting under IAS/IFRS and IFRS for SME and describe the structure of the IAS/IFRS and IFRS for SME, |
| - formulate approaches and methods of valuation, accounting and reporting of financial statement items, |
| - define the diversity of IAS/IFRS, IFRS for SME from the accounting system maintained in accordance with Czech laws and use the acquired knowledge in the accounting and reporting in the business entity, respectively in preparing the financial statements of the business entity. |
| Skills |
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| - independently to identify the differences of the IAS/IFRS accounting system from Czech legislation, |
| - independently to account for main issues from the IAS/IFRS accounting system, |
| - to read the financial statements prepared in accordance with IAS/IFRS with understanding the differences from reporting under the Czech legislation. |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Practicum |
| Self-study of literature |
| One-to-One tutorial |
| Interactive lecture |
| The following case studies are also used to achieve expertise, skills and competence: Study No. 1: Analysis of the financial statements of a real entity according to IAS / IFRS Study 2: Information potential of the item: Other comprehensive income Study No. 3: Leasing according to IFRS 16 - settlement of the real repayment schedule |
| The following case studies are also used to achieve expertise, skills and competence: Study No. 1: Analysis of the financial statements of a real entity according to IAS / IFRS Study 2: Information potential of the item: Other comprehensive income Study No. 3: Leasing according to IFRS 16 - settlement of the real repayment schedule |
| assessment methods |
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| Combined exam |
| Test |
| Project |
| Skills |
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| Test |
| Project |
| Combined exam |
| Competences |
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| Combined exam |
| Test |
| Project |
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Recommended literature
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Dvořáková, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. Brno: BizBooks, 2017. ISBN 978-80-265-0692-8.
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Hinke, Jana. Aplikace IAS/IFRS. Plzeň, 2016. ISBN 978-80-261-0662-3.
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Hinke, Jana; Černá, Marie. IAS/IFRS ve schématech. 2016. ISBN 978-80-261-0661-6.
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Hinke, Jana. IAS/IFRS a hodnocení výkonnosti podniku. 1. vyd. Praha : Alfa Nakladatelství, 2013. ISBN 978-80-87197-64-6.
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Hinke, Jana. IAS/IFRS a vykázání finanční pozice podniku. 1. vyd. Praha : Alfa Nakladatelství, 2013. ISBN 978-80-87197-65-3.
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Howard M. Schilit, Jeremy Perler. Financial shenanigans : how to detect accounting gimmicks and fraud in financial reports. New York, 2018. ISBN 978-1-260-11726-4.
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Hussey, Roger. Fundamentals of international financial accounting and reporting. Singapore : World Scientific, 2011. ISBN 978-981-4280-23-5.
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Krupová, Lenka. Leasingy podle IFRS : IFRS 16 leasingy, praktické aplikace, příklady. Praha: 1. VOX, 2017. ISBN 978-80-87480-54-0.
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Libor Vašek, David Procházka. Účetnictví - výkaznictví : vybrané oblasti IFRS. Praha: Institut certifikace účetních, 2018. ISBN 978-80-87985-19-9.
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Mackenzie Bruce. Interpretation and Application of IFRS 2012. NewJersey, 2012. ISBN 978-0-470-92399-3.
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Robert Mládek. IFRS and US GAAP : accounting policies and procedures = IFRS a US GAAP : postupy účtování. Praha: Leges, 2017. ISBN 978-80-7502-194-6.
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