Course title | International Financial Reporting Standards 2 |
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Course code | KUF/KIFR2 |
Organizational form of instruction | Lecture |
Level of course | Master |
Year of study | not specified |
Semester | Summer |
Number of ECTS credits | 6 |
Language of instruction | Czech |
Status of course | Compulsory |
Form of instruction | Face-to-face |
Work placements | This is not an internship |
Recommended optional programme components | None |
Lecturer(s) |
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Course content |
Thematic units: 1. Introduction to the course, methodical notes. 2. Fixed assets: IAS 16 Property, Plant and Equipment. IAS 40 - Investment Property. IAS 38 - Intangible Assets. IAS 20 - Government grants. IFRS 5 - Non-current Assets Held for Sale and Discontinued. Operations. 3. IFRS 16 - Leases. 4. Trade receivables and payables. IAS 32 - Financial Instruments: Presentation. IFRS 9 - Financial Instruments. 5. IAS 2 Inventories. 6. Biological assets: IAS 41 - Agriculture. 7. Liabilities: IAS 37 - Provisions, contingent assets and contingent liabilities. IAS 19 - Employee Benefits. IAS 12 - Income Taxes. Study aid: e-learning course in the MOODLE system.
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Learning activities and teaching methods |
Monologic (reading, lecture, briefing), Project-based learning
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Learning outcomes |
The aim of the course is to introduce students to the issues of international aspects of financial accounting and reporting. The course follows the course International Financial Reporting Standards 1 at the level of selected standards.
Students have knowledge and skills in understanding and applying international accounting standards at the level of selected standards, including a conceptual framework in the preparation of financial statements of entities. Students are able to discuss and apply standards in accordance with the requirements of this financial reporting framework. |
Prerequisites |
Passing the course International Financial Reporting Standards I.
KUF/CMSV1 ----- or ----- KUF/IFRS1 ----- or ----- KUF/IFS1 ----- or ----- KUF/KIFR1 ----- or ----- KUF/MSVU1 |
Assessment methods and criteria |
Oral examination, Written examination, Student performance assessment, Test, Seminar work
Credit: written test (limit for success = 70%, one possible correction). Exam: oral part. Evaluation weights: credit 50%; oral exam 50%. Exam evaluation: A (95 - 100 %) B (90 - 94 %) C (80 - 89 %) D (75 - 80 %) E (60 - 74 %) F (0 - 59 %) The student's obligation to enroll in the course in the Moodle e-learning. |
Recommended literature |
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Study plans that include the course |
Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
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Faculty: Faculty of Economics | Study plan (Version): Accounting and Financial Management (3) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Summer |