Course: International Accounting

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Course title International Accounting
Course code FIU/BPMEU
Organizational form of instruction Lecture
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory, 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
  • Časopisy: Ekonom, Účetnictví, Účetnictví v praxi.
  • Zákon o účetnictví, v aktuálním znění.
  • BLECHOVÁ, B. Mezinárodní účetnictví. Karviná: SU OPF, 2011.
  • BOHUŠOVÁ, H. Harmonizace účetnictví a aplikace IAS/IFRS. Praha: ASPI, 2008. ISBN 978-80-7357-366-9.
  • DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví podle Mezinárodních standardů IAS/IFRS. Brno: Computer Press, 2008. ISBN 978-251-1950-1.
  • HÝBLOVÁ, H. Harmonizace účetnictví. Zlín: UTB, 2004. ISBN 80-7318-202-5.
  • IASB. Progress Report. http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/r_120420d.pdf.
  • JÍLEK,J.,SVOBODOVÁ,J. Účetnictví podle IFRS 2011 v příkladech. Praha, 2011. ISBN 978-80-247-3427-9.
  • KIESO, D., WEYGANDT, J., WARFIELD, T. Intermediate Accounting. 14th ed.. New Jersey (USA): Wiley., 2011. ISBN 978-0-470-58723-2.
  • KOVANICOVÁ, D. A KOL. Finanční účetnictví - světový koncept. Praha: ISU, 2005. ISBN 80-7273-129-7.
  • MLÁDEK,R. Postupy účtování podle IFRS. Praha, 2009. ISBN 978-80-87212-13-4.
  • ŽÁROVÁ, M. Regulace evropského účetnictví. Praha: VŠE, 2006. ISBN 80-245-1046-4.


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 Accounting and Taxes (12) Economy 2 Summer
School of Business Administration in Karvina Banking (15) Economy 3 Summer
School of Business Administration in Karvina Accounting and Taxes (15) Economy 2 Summer
School of Business Administration in Karvina Banking (12) Economy 3 Summer