2024-04-29 : Cíl kurzu Naučit se efektivně komunikovat na rozhraní mezi technicky a netechnicky specifickými odděleními a tématy. Zaměření kurzu Kurz je určen pro pracovníky a zaměstnance, kteří chtějí lépe pochopit ostatní lidi a dosahovat tak svých i společných cílů a být efektivnější v komunikaci se specifickými skupinami spolupracovníků. Studijní materiály Tištěné autorské materiály v ceně kurzu. #

2024-05-02 : Most companies apply IFRS because they are subsidiaries in a group whose securities trade on a regulated, EU market. In addition, many EU member states require legal entities to apply national standards, a.k.a. national GAAP, for statutory accounting and/or taxation purposes. Combining the two can be a challenge. For example, while national GAAPs often define chart of accounts, IFRS does not. More importantly, while national GAAPs are often driven by the legal form of transactions, contracts and agreements, IFRS only considers their economic substance. For example, while operating leases have disappeared from IFRS, they are still recognized by many national GAAPs. IFRS can also be changing to interpret. For example, rather than goods and services, IFRS 15 recognizes revenue associated with performance obligations. Also, instead of recognizing revenue when earned and realized, it requires companies to follow its five steps. To help practitioners navigate the guidance, besides a * ? introduction to IFRS, ? recognition, measurement, disclosure, ? fair value, ? cash and short-term investments (basics), ? receivables: contract assets, revenue recognition (amount), examples, ? Inventory: recognition, measurement, examples, revenue recognition (timing), ? accruals, ? PP&E: recognition, measurement, useful life and depreciation, ? intangible assets: recognition, measurement, goodwill, ? leasing, ? liabilities, ? equity, ? income statement, revenue recognition (services and POC), ? impairment.

2024-10-08 : Most companies apply IFRS because they are subsidiaries in a group whose securities trade on a regulated, EU market. In addition, many EU member states require legal entities to apply national standards, a.k.a. national GAAP, for statutory accounting and/or taxation purposes. Combining the two can be a challenge. For example, while national GAAPs often define chart of accounts, IFRS does not. More importantly, while national GAAPs are often driven by the legal form of transactions, contracts and agreements, IFRS only considers their economic substance. For example, while operating leases have disappeared from IFRS, they are still recognized by many national GAAPs. IFRS can also be changing to interpret. For example, rather than goods and services, IFRS 15 recognizes revenue associated with performance obligations. Also, instead of recognizing revenue when earned and realized, it requires companies to follow its five steps. To help practitioners navigate the guidance, besides a * ? introduction to IFRS, ? recognition, measurement, disclosure, ? fair value, ? cash and short-term investments (basics), ? receivables: contract assets, revenue recognition (amount), examples, ? Inventory: recognition, measurement, examples, revenue recognition (timing), ? accruals, ? PP&E: recognition, measurement, useful life and depreciation, ? intangible assets: recognition, measurement, goodwill, ? leasing, ? liabilities, ? equity, ? income statement, revenue recognition (services and POC), ? impairment.

2024-11-05 : While primarily aimed at subsidiaries of American companies, the seminar is also helpful for European companies that have established, or plan to establish, a US subsidiary. Because the US does not have an accounting directive similar to the EU, businesses do not generally need to deal with GAAP until their turnover exceeds set limits or they list securities on a US exchange (assuming they do not apply the SEC’s foreign private issuer exemption). This seminar is also useful for owners of European companies contemplating a trade sale. Obviously, an EU based company is not required apply GAAP. Nevertheless, as the final price in such a sale is often derived from reported financial results, it is reasonable to present those results not only in a form that a US investor will immediately understand, but also in the best light possible as allowed by GAAP. In addition to key topics such as revenue, leasing or fair value, the seminar also addresses issues such as goodwill, contingent * ? introduction to US GAAP, ? recognition, measurement, disclosure, ? fair value, ? cash and short-term investments (basics), ? receivables: contract assets, revenue recognition (amount), examples, ? Inventory: recognition, measurement, examples, revenue recognition (timing), ? accruals, ? PP&E: recognition, measurement, useful life and depreciation, ? intangible assets: recognition, measurement, goodwill, ? leasing, ? liabilities, ? equity, ? income statement, revenue recognition (services and POC), ? impairment.