Syllabus
1. Accounting law in Czech Republic
2. Recognition and measurement: fair value, market value. Equity securities
3. Equity
4. Debt securities
5. Liabilities
6. Bills
7. Financial derivative, Repurchase agreement
8. US GAAP / IFRS
9. Tax
10.-11. Accounitn in banks and financial institutions
12. Test
Annotation
This course is focused on the law adjustment and the accounting´s methodology of securities and derivates in the Czech Republic.
Amphasis is accentuated on fundamentals of recognition and measurement securities in Czech company accounting. Tax on capital. Accounting in banks and financial institutions.