Dr Lenka Krupová

Senior Lecturer in Financial Accounting

Faculty:Lord Ashcroft International Business School

Department:Accounting, Finance and Operations Staff

Location: Chelmsford

Areas of Expertise: Business, management, leadership and law , Accounting and Finance

Dr Lenka Krupová is Senior Lecturer in Financial Accounting at Lord Ashcroft International Business School. Lenka’s research interest lies in financial accounting, especially International Financial Reporting Standards (IFRS) and US GAAP.

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lenka.krupova@anglia.ac.uk

Background

Before joining Anglia Ruskin University, Lenka worked as an IFRS Foundation Academic Fellow in London and before this as the Associate Professor at University of Economics in Prague, Czech Republic. She received her PhD from the University of Economics in Prague in 2001.

Research interests

Lenka’s current research interests are focused on recognition special accounting issues in the Statements of Financial position prepared under IFRS and US GAAP. She currently works on two areas:

  1. Recognition of heritage assets, works of art and collections in Statements of financial position of both private and public entities.
  2. Issues relating to accounting for nuclear power plants (decommissioning liabilities, spent nuclear fuel storage, accounting for contributions to so called Nuclear funds operated by governments or private entities in various countries).

Areas of research supervision

Lenka has 3 successful PhD completion as primary supervisor at the University of Economics in Prague. Lenka has 9 current PhD students, and she acts as primary supervisor for four of them.

PhD completion (as Primary Supervisor)
  • Leases in the Light of IASB - ongoing project
  • Long-term Contracts and Methods of their Recognition in the Statement of Financial Position (2010)
  • Securitisation and its Influence on Global Financial Crisis (2009)
PhD supervisions (as Primary Supervisor)
  • The Effect of Financial Instruments under IFRS on Financial Constraints Within the Commercial Banks in the Middle East
  • Accounting for Nuclear Power Plants under IFRS, A Global Perspective
  • The impact of IFRS based accounting standards in China on accounting conservatism
  • Critical analysis of the present and future development of audit services within the banking industry after the financial crisis

Teaching

Postgraduates
  • International Accounting (MSc Accounting and Finance) – course leader
  • Finance for Decision Making, MBA
Undergraduates
  • Financial and Management Accounting – course leader
  • Advanced Financial Reporting – course leader

Qualifications

  • PhD in Accounting and Financial Management, University of Economics in Prague, Czech Republic, 2001
  • Associate Professor in Accounting, University of Economics in Prague, Czech Republic, 2005
  • MBA, Anglia Ruskin University, 2014

Memberships, editorial boards

  • Fellow of The Higher Education Academy
  • Member of European Accounting Association

Research grants, consultancy, knowledge exchange

  • Translating Czech and Slovak financial statements into IFRS (mainly listed companies) according to IFRS 1 (CKD Construction Company, Sazka Lottery, Slovak Railways, Rona Glass Works, Illusion Software (US GAAP))
  • Reporting for parent companies according to IFRS 3 (the largest acquisition Lenka was involved in: EVRAZ – Vitkovice Steel, 2005, cost 250 million GBP)
  • IFRS and US GAAP consultancy (BDO, Interaudit Slovakia, Tax Audit Slovakia, ACE Czech Republic)

Selected recent publications

Books
  • KRUPOVÁ, Lenka, VAŠEK, Libor, ČERNÝ, Michal R.. IAS/IFRS Mezinárodní standardy účetního výkaznictví. Principy, metody, interpretace. 1. vyd. Praha: VOX, 2005. 1050 pages. ISBN 80–86324–44–3. (IFRS – Principles, Methodology, Interpretations)
  • KRUPOVÁ, Lenka. IFRS. Aplikace v podnikové praxi. Stav k 1. 1. 2009. 1. vyd. Praha: VOX, 2009. 804 pages. ISBN 978–80–86324–76–0. (IFRS – Practice Applications)
Peer-refereed academic journal articles

Lenka widely publishes in peer-referred journals in Eastern Europe, mainly in the Slovak Republic

  • KRUPOVÁ, Lenka. Podnikové kombinácie podla IFRS 3 – praktikum 2, Účtovníctvo, audítorstvo, daňovníctvo, 2012, roč. XX, č.3, s.. 386-393. ISSN 1335–2024.
  • KRUPOVÁ, Lenka. Podnikové kombinácie podla IFRS 3 – praktikum 1, Účtovníctvo, audítorstvo, daňovníctvo, 2012, roč. XX, č. 2, s. 39-47. ISSN 1335–2024.
  • KRUPOVÁ, Lenka. Zásoby podľa IFRS – praktikum / 2. Účtovníctvo, audítorstvo, daňovníctvo, 2011, roč. XIX, č. 6, s. 188 - 193. ISSN 1335–2024. (IAS 2)
  • KRUPOVÁ, Lenka. Zásoby podľa IFRS – praktikum / 1. Účtovníctvo, audítorstvo, daňovníctvo, 2011, roč. XIX, č. 5, s. 134–139. ISSN 1335–2024. (IAS 2)
  • KRUPOVÁ, Lenka. Vykazovanie výnosov (tržieb) podľa IAS 18 / 3. Účtovníctvo, audítorstvo, daňovníctvo, 2011, roč. XIX, č. 4, s. 118–124. ISSN 1335–2024.
  • KRUPOVÁ, Lenka. Vykazovanie výnosov (tržieb) podľa IAS 11 a IAS 18 / 2. Účtovníctvo, audítorstvo, daňovníctvo, 2011, roč. XIX, č. 3, s. 106–114. ISSN 1335–2024.
  • KRUPOVÁ, Lenka. Vykazovanie výnosov (tržieb) podľa IAS 18 / 1. Účtovníctvo, audítorstvo, daňovníctvo, 2011, roč. XIX, č. 2, s. 54–60. ISSN 1335–2024.
  • KRUPOVÁ, Lenka, ROUBÍČKOVÁ, Jaroslava. Accounting Policies of Companies Reporting According to IFRS. Journal of Modern Accounting and Auditing, 2011, roč. 7, č. 4, s. 351–357. ISSN 1548–6583.
  • KRUPOVÁ, Lenka. Účtovanie a oceňovanie investícií do nehnuteľností podľa IAS 40 Investície do nehnuteľností. Účtovníctvo, Audítorstvo, Daňovníctvo, 2010, roč. XVIII, č. 7–8, s. 257–263. ISSN 1335–2024.
  • KRUPOVÁ, Lenka. Dlhodobý majetok podľa IFRS – praktikum/5. Účtovníctvo, Audítorstvo, Daňovníctvo, 2010, roč. XVIII, č. 10, s. 360–367. ISSN 1335–2024. (IAS 16)
  • KRUPOVÁ, Lenka. Dlhodobý majetok podľa IFRS – praktikum/4. Účtovníctvo, Audítorstvo, Daňovníctvo, 2010, roč. XVIII, č. 9, s. 327–332. ISSN 1335–2024. (IAS 16)
  • KRUPOVÁ, Lenka. Dlhodobý majetok podľa IFRS – praktikum/3. Účtovníctvo, Audítorstvo, Daňovníctvo, 2010, roč. XVIII, č. 7–8, s. 251–257. ISSN 1335–2024. (IAS 16)
  • KRUPOVÁ, Lenka. Dlhodobý majetok podľa IFRS – praktikum/2. Účtovníctvo, Audítorstvo, Daňovníctvo, 2010, roč. XVIII, č. 6, s. 219–226. ISSN 1335–2024. (IAS 16)
  • KRUPOVÁ, Lenka. Dlhodobý majetok podľa IFRS – praktikum. Účtovníctvo, Audítorstvo, Daňovníctvo, 2010, roč. XVIII, č. 5, s. 170–176. ISSN 1335–2024. (IAS 16)
Translations
  • IFRS for SMEs Basis for Conclusions (Důvodová zpráva) Translation: Krupová, Lenka. London: The IFRS Foundation and the IASB, 2010. 54 s. Translation from: Basic for Conclusion. London: The IFRS Foundation and the IASB, 2010.
  • IFRS for SMEs (IFRS pro malé a střední podniky). Translation: Krupová, Lenka. London: The IFRS Foundation and the IASB, 2010. 233 s. Translation from: IFRS for SME. London: The IFRS Foundation and the IASB, 2010.
  • Implementation Guide – Illustrative Financial Statements (Ilustrativní účetní závěrka). Translation: Krupová, Lenka. London: The IFRS Foundation and the IASB, 2010. 66 s. Translation from: Implementation Guide – Illustrative Financial Statements. London: The IFRS Foundation and the IASB, 2010.

Recent presentations and conferences

  • The Impact of FRS30 on Leading British Museums and Galleries. BAFA Annual Conference, 2014, London and EAA 37th Annual Congress, Tallinn
  • How to Recognise Heritage Assets held in Private Companies According to IFRS? BAFA Annual Conference, 2013, Newcastle
  • Accounting Policies of Companies Reporting According to IFRS, 3rd International Conference on Accounting and Finance, University of Macedonia, Greece, 2010