Course: International Accounting

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Course title International Accounting
Course code FIU/BAMEU
Organizational form of instruction Lecture
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 5
Language of instruction English
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • BLECHOVÁ Beata, Ing. Ph.D.
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
Course content
1. Conception of the process of accounting harmonisation. 2. Accounting regulation 3. History of International Accounting harmonization I. 4. History of International Accounting harmonization II. 5. History of International Accounting harmonization III. 6. Accounting system and regulation in framework structure 7. International Accounting Reporting Standards 8. Procedural regulation in US GAAP 9. Procedural regulation in US GAAP IAS/IFRS 10. Elementary accounting statements - US GAAP a IAS/IFRS - balance statement 11. Elementary accounting statements US GAAP a IAS/IFRS - profit and loss statement 12. US GAAP a IAS/IFRS - tangible and intangible fixed assets 13. IAS/IFRS and specificationf of SME (small and medium enterprizes)

Learning activities and teaching methods
Skills demonstration
  • unspecified - 26 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 79 hours per semester
Recommended literature
  • IASB. Progress Report. http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/r_120420d.pdf.
  • KIESO, D., WEYGANDT, J., WARFIELD, T. Intermediate Accounting. 14th ed.. New Jersey (USA): Wiley., 2011. ISBN 978-0-470-58723-2.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Banking (13) Economy 3 Summer