TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F18%3A76777" target="_blank" >RIV/60460709:41110/18:76777 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

čeština

Original language name

TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

Original language description

The worldwide importance of the International Financial Reporting Standards (IFRS) in the area of accounting harmonization confirms the relevance of teaching IFRS in accounting education. The paper assesses the merits of teaching IFRS in general and in the Czech University of Life Sciences Prague (CULS) and presents the results of the questionnaire survey conducted amongst the masters program students of Business Administration field. The results show that most students regard the subject FRS Accounting, as being of medium difficulty and its information load as appropriate. Students express a desire for the lessons to be more practical. Statistical evaluation of the results did not prove a correlation between the difficulty of the taught material and its information load on one hand and the students work experience, gender or age on the other. In the end, the authors outline the possible focus of teaching IFRS at CULS in the following years.

Czech name

TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

Czech description

The worldwide importance of the International Financial Reporting Standards (IFRS) in the area of accounting harmonization confirms the relevance of teaching IFRS in accounting education. The paper assesses the merits of teaching IFRS in general and in the Czech University of Life Sciences Prague (CULS) and presents the results of the questionnaire survey conducted amongst the masters program students of Business Administration field. The results show that most students regard the subject FRS Accounting, as being of medium difficulty and its information load as appropriate. Students express a desire for the lessons to be more practical. Statistical evaluation of the results did not prove a correlation between the difficulty of the taught material and its information load on one hand and the students work experience, gender or age on the other. In the end, the authors outline the possible focus of teaching IFRS at CULS in the following years.

Type

D - Article in proceedings

CEP classification

—

OECD FORD branch

50205 - Accounting

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Proceedings of the 15th International Conference Efficiency and Responsibility in Education 2018

ISBN

978-80-213-2858-7

ISSN

—

e-ISSN

2336-744X

Number of pages

7

Pages from-to

366-372

Publisher name

Neuveden

Place of publication

Praha

Event location

Praha

Event date

Jun 5, 2018

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000452558300046