TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

čeština

Název v původním jazyce

TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

ISBN

978-80-213-2858-7

ISSN

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e-ISSN

2336-744X

Počet stran výsledku

7

Strana od-do

366-372

Název nakladatele

Neuveden

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

5. 6. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000452558300046