Evaluation of the Students' Business School Educational Results in Relation to Study of the IFRS: Empirical study

Hodnocení výsledků vzdělávání žáků obchodních akademií ve vztahu ke studiu IFRS: empirická studie

Kateřina Berková

Český finanční a účetní časopis, 2014, vol. 2014, issue 4, 133-148

Abstract: This paper informs about the results of empirical verification of the students´ pilot business schools groundwork for the study of the IFRS. This paper presents references of implementation IFRS into the subject Accounting at the secondary business schools depending on the requirement of the frame educational program. Base on the empirical research was found that for present there are not any assumptions for students´ understanding of the curriculum IFRS, which must be implemented into the curriculum of the secondary business schools. This paper has been focused on the recommendation for the quality of the permeability of the secondary education with the tertiary education (Faculty of Finance and Accounting, University of Economics, Prague) with a view to education IFRS and the development of the students´ economic thinking.

Keywords: Implementation of the IFRS; Business School; Frame Educational Program; Tertiary Education; Implementace IFRS; Obchodní akademie; Rámcový vzdělávací program; Terciární vzdělávání (search for similar items in EconPapers)
JEL-codes: A29 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.429

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