Course: International Accounting Standards

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Course title International Accounting Standards
Course code FIU/NAMUS
Organizational form of instruction Lecture
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
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.
Course content
1. Objective necessity of international harmonization of accounting 2. Structure of Conceptual Framework IAS / IFRS 3. IAS 1-Presentation of Financial Statements - Part I 4. IAS 1-Presentation of Financial Statements - Part II 5. IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors 6. IAS 16- Property, Plant and Equipment. IFRS 5- Non-current Assets Held for Sale and Discontinued Operations 7. IAS 38- Intangible Assets 8. IAS 36- Impairment of Assets 9. IAS 2- Inventories 10. IAS 17 - Leases 11. SIC 15- Operating Leases - Incentives SIC 27- Evaluating the Substance of Transactions in the Legal Form of a Lease IFRIC 4- Determining Whether an Arrangement Contains a Lease 12. IFRS 1 - First-time Adoption of International Financial Standards 13. IAS 27 - Consolidated and Separate Financial Statements

Learning activities and teaching methods
Skills demonstration
  • unspecified - 26 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 50 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 1 Winter
School of Business Administration in Karvina Business Economic in Trade and Services (13) Economy 2 Winter