TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

被引:0
|
作者
Starova, Marta [1 ]
Navratilova, Miroslava [1 ]
Lorinczova, Eniko [1 ]
Beranova, Marketa [1 ]
机构
[1] Czech Univ Life Sci Prague, Dept Trade & Accounting, Fac Econ & Management, Prague, Czech Republic
关键词
Czech University of Life Sciences (CULS); information load; International Financial Reporting Standards (IFRS); level of difficulty; student; taught material; teaching; ADOPTION; HARMONIZATION; QUALITY;
D O I
暂无
中图分类号
G40 [教育学];
学科分类号
040101 ; 120403 ;
摘要
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 master's 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.
引用
收藏
页码:366 / 372
页数:7
相关论文
共 50 条
  • [1] The International Accounting Standards - IFRS: Adoption in Brazil
    Pasini, Adriana Kurtz
    [J]. RISUS-JOURNAL ON INNOVATION AND SUSTAINABILITY, 2015, 6 (03): : 97 - 114
  • [2] The legitimacy of the international accounting standards (IFRS) - Comments on "International accounting standardisation : is politics back?"
    Gelard, Gilbert
    Pige, Benoit
    [J]. COMPTABILITE CONTROLE AUDIT, 2011, 17 (03): : 87 - 99
  • [3] INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN THE ACCOUNTING SYSTEM OF UKRAINE
    Sas, Liudmyla
    Balaniuk, Ivan
    Shelenko, Diana
    Vasylyuk, Mariya
    Matkovskyi, Petro
    Hnatyshyn, Liudmyla
    [J]. FINANCIAL AND CREDIT ACTIVITY-PROBLEMS OF THEORY AND PRACTICE, 2023, 1 (48): : 78 - 90
  • [4] State subsidies in the Czech Republic and in accordance with international accounting standards IAS/IFRS
    Cerny, Vaclav
    [J]. UCETNICTVI A AUDITING V PROCESU SVETOVE HARMONIZACE, 2016, : 35 - 38
  • [5] Evaluating Accounting Standards: A Comment on Ramanna's 'The International Politics of IFRS Harmonization'
    Madsen, Paul E.
    [J]. ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM, 2013, 3 (02) : 77 - 91
  • [6] Factors influencing adoption of the international financial reporting standards (IFRS) in accounting education
    Alzeban, Abdulaziz
    [J]. JOURNAL OF INTERNATIONAL EDUCATION IN BUSINESS, 2016, 9 (01) : 2 - 16
  • [9] Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India - An Empirical Study
    Patro, Archana
    Gupta, V. K.
    [J]. 2ND ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING AND FINANCE (AF 2012) AND QUALITATIVE AND QUANTITATIVE ECONOMICS RESEARCH (QQE 2012), 2012, 2 : 227 - 236
  • [10] Accounting teaching and the convergence process to international financial reporting standards
    Bolzan, Giovana
    Vendruscolo, Maria Ivanice
    Sallaberry, Jonatas Dutra
    Diehl, Willian
    [J]. REVISTA AMBIENTE CONTABIL, 2020, 12 (01): : 130 - 151