TEACHING OF INTERNATIONAL ACCOUNTING STANDARDS IFRS AT THE UNIVERSITY LEVEL

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.