National Repository of Grey Literature 150 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Equity securities from the point of view of an investor and issuer in the Czech Republic
Leová, Hai Anh ; Randáková, Monika (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on deeper understanding of equity securities in theory and practice in accounting. The objective is to summarize an accounting methodology by describing the most common examples from the point of view of an issuer and an investor. In order of a correct inclusion is the beginning about basic classification of a security market into its segments and its description. Continued by wider characterisation of functions and rights, that are being established by possession of equity securities. In other words, how and in what way can a proprietorship of equity securities be reflected in accounting. For better understanding is this thesis concluded with practical part, based on financial statement analysis of top 100 Czech companies. The aim is to determine, what is a ratio of each individual valuation methods chosen by selected companies.
Funding of football and accounting related issues, differences between men and women
Toťová, Lenka ; Vašek, Libor (advisor) ; Hora, Michal (referee)
The aim of the bachelor thesis is to give insight into the current situation in football and to highlight the existing differences between men and women. The thesis focuses on financing in football and related financial reporting and accounting. It discusses primarily situation in the Czech republic and mentions, if appropriate, information from international sources to make relevant comparison. The first part of the thesis shows football clubs and their goals. The second chapter provides with details regarding funding sources of football clubs and mentions also relating UEFA regulations. The third main chapter discusses accounting specifics which are typical for football clubs such as a reporting of player contracts, accounting for football stadium, football match, referees etc., both Czech accounting regulation and IFRS are considered in the discussion. If real illustrative examples are provided, football club FK Dukla Praha is always considered and secondary data is used. The bachelor thesis reflects the significant financial differences between both men and women that result beside other things from funding and consequently they have impact on accounting.
Measurement of inventories in the Czech Republic and according to IFRS
Kočí, Přemysl ; Svitlík, Jan (advisor) ; Vašek, Libor (referee)
The content of this bachelor thesis analyses measurement methods of inventories according to Czech accounting legislation and International Financial Reporting Standards (IFRS). Prior to the analysis, the accounting approaches themselves and the exact objective of inventories are described. The aim of the thesis is to compare measurement methods of inventories according to Czech legislation and IFRS with emphasis on the evaluation of their differences.
Cash and Cash Equivalents under Czech Accounting Standards, IFRS and US GAAP
Oliva, František ; Roe, Jana (advisor) ; Vašek, Libor (referee)
This bachelor thesis pays attention to financial reporting of cash and cash equivalents in compliance with the Czech Accounting Standards (ČÚS), the International Financial Reporting Standards (IFRS) and the United States Generally Accepted Accounting Principles (US GAAP) and to the differences coming from these standards. This thesis is divided into three main parts. Firstly, it will focus on defining the terms that are associated with the topic, further, it will be dedicated to appraising, repricing and financial reporting of cash and cash equivalents in accordance to the three accounting standards, and lastly, it will practically demonstrate the differences between them.
Endorsement of IFRS 9
Virt, Jan ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.
Accounting regulation in Kazakhstan
Li, Anna ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
The goal of the bachelor thesis is to provide information on the current accounting regulation in Kazakhstan and to explain the development of the accounting in Republic of Kazakhstan. In addition, the difficulties of the application of the International financial reporting standards of financial accounting, which the young state had faced in the beginning, will be emphasized. The core part of the paper is the analysis of positive and negative aspects of the transition from local accounting to IFRS and the related issues of the taxation of the local companies, based on the assumption that they use IFRS to compile their final accounts.
The effects of changes in the reporting of leases under IFRS
Hacmacová, Veronika ; Peprníčková, Mariana (advisor) ; Vašek, Libor (referee)
The bachelor thesis deals with the reporting of leases under International financial reporting standards and the changes that will bring the newly issued IFRS 16, which was created in cooperation with the IASB and the FASB in the framework of the convergence process. The first part of the work is focused on the current arrangements for the reporting of leases under IAS 17 and describes the reasons for the formation of the convergence process. Further are described the ways of transition to the new standard and the new reporting rules of the lease. The practical part deals with the analysis of the annual reports of the airlines, when confirmed by the frequent use of leases, especially operating. The impact of the introduction of the new standard IFRS 16 is outlined on the example of a specific airline.
The impact of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS
Zemančík, Miroslav ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The purpose of this Master's Thesis is to analyze effects of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS. It focuses on analyzing and comparing both regulations when choosing the reporting currency or when applying rules on the usage of the correct exchange rates. By using practical excercises it compares differencies in the calculation of transaction and translation differencies with the focus on the impact on the financial statements under the both regulations.
Revenue recognition from construction contracts from the perspective of current changes in IFRS
Procházková, Lenka ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this diploma thesis is revenue recognition in the financial statements of companies prepared in accordance with the rules of International Financial Reporting Standards (IFRS) in the light of current changes. The work is specifically focused on long-term construction contracts and its goal is assess the difference outgoing (IAS 11) and the incoming (IFRS 15) revenue regulation and the subsequent impact to the financial statements of companies. After a theoretical analysis of the relevant standards, work deals with the analysis of specific construction contract and continuously arising circumstances. The analysis also outlines the application of the new revenue recognition model. Ultimately, thesis deduces the difficulties of the implementation process of the new standard in companies. The results show that the upcoming adjustment of revenue recognition may not bring significant changes to the specific numerical values, rather as a completely new view of revenue recognition.
Consolidated Financial Statements of a selected business corporation
Skulinová, Michaela ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
The aim of this diploma thesis is to prepare the consolidated Balance Sheet and consolidated Profit and Loss Statement. The theoretical part of the thesis describes the way in which are the consolidated statements created, including the elimination of mutual relationships within the group. The practical part of the thesis is both focused on the calculations of the individual items which are essential for the preparation of consolidated statements and also its creation.

National Repository of Grey Literature : 150 records found   1 - 10nextend  jump to record:
See also: similar author names
2 Vašek, Ladislav
2 Vašek, Lubomír
2 Vašek, Luboš
6 Vašek, Lukáš
Interested in being notified about new results for this query?
Subscribe to the RSS feed.