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Revision of the IFRS Conceptual Framework
Šantrůček, Martin ; Valášková, Mariana (advisor) ; Žárová, Marcela (referee)
This thesis deals with current amendment of the International Financial Reporting Standards Conceptual Framework. This Amendment is one of the most awaited projects of the International Accounting Standards Board for the year 2017. Conceptual Framework serves as a basic ideological basis and theoretical premise for the creation of the accounting standards. Consistence between Conceptual Framework and IFRS and being up to date are the key factors for the whole system to work properly. This thesis deals with the Conceptual Frameworks development from its beginnings in the USA to the current amendment made by IASB and the thesis is trying to analyse the whole concept of the Conceptual Framework, its importance and its contained information which are under a strong pressure to be perfect. This thesis primary goal is to analyse the current amendment of the Conceptual Framework, which is being evaluated and commented with help of the comment letters received to the Exposure Draft 2015. There are also suggested some recommendations, that should be considered before finalizing the new Conceptual Framework.
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Tax and non-tax costs on the example of specific businesses
Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
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Inventory in the accounting of business entities
Loudilová, Tereza ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
My bachelor´s thesis is dedicated to the description of inventorying processes. I try to describe the important disciplines of inventory in detail in the particular chapters of the bachelor´s thesis. The legislation and breakdown of the process of inventorying are described in the first part. Preparatory works of inventorying follow in the second part. Separate chapter is describes valuation of assets and liabilities. Next part discusses the results of inventorying process and its possible solutions. Selected tax aspects related to inventory, which could influence the corporate income tax base are described in the last chapter of the theoretical part. I show the main points of the theoretical part on the example of specific company in the practical part.
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Financial Reporting in China
Svobodová, Lenka ; Žárová, Marcela (advisor) ; Mejzlík, Ladislav (referee)
The scope of the thesis is to present current rules of financial reporting of the Peoples Republic of China so-called China mainland and to provide general insight on the topic. The thesis firstly describes development of Chinese financial reporting, presents objective, role and users of financial reports in China, covers current principles of financial reporting in China, presents the differences between Chinese Accounting Standards and International Standards of Financial Reporting, introduce the reasons behind the differences and presents impact of Chinese culture on financial reporting. The objective of the research is not Special Administrative Region of the People's Republic of China Hong Kong, neither Macao.
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Working capital management`s effect on profitability
Kaikaryte, Gabija ; Procházka, David (advisor) ; Žárová, Marcela (referee)
The financial state of the most companies was significantly challenged by the last decade. Thus, financial managers must be aware of all factors that can contribute to the firm`s profitability in order to fight unstable economical environment. Working capital management`s effect on profitability has been raised recently and its importance is already known. This thesis aims to dig deeper into the relationship between working capital management and firm`s profitability across different sectors and different time periods. The subject for the empirical analysis are 908 UK manufacturing and 315 construction firms during the period of 2006-2013. The results indicate about the strong negative relationship between working capital, measured as cash conversion cycle (CCC) and gross operating profitability. Thus, it is an indicator that working capital and its characteristics must be included in the firm`s financial planning.
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Critical view of balance sheet in French financial reporting
Tuzarová, Zdeňka ; Žárová, Marcela (advisor) ; Valášková, Mariana (referee)
The main objective of this thesis is to evaluate the explanatory power of the balance sheet based on French accouting regulation. The first part deals with the general theory of accounting and financial reporting regulation, factors influencing national regulation, form and objectives of financial reporting, with focus on the balance sheet. The second part deals with the French legislative sources for accounting and financial reporting. The third part introduces the definition, structure and method of valuation of assets and liabilities based on French regulation. The fourth and fifth parts are devoted to the profit and loss account and the notes to the financial statements in accordance with French law. The last section contains an analysis of financial statements of a real company, and on this basis explanatory power of balance sheet is evaluated.
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Relationship with professional organization and university for example ACCA / ICAEW and VŠE
Váňová, Adéla ; Vašek, Libor (advisor) ; Žárová, Marcela (referee)
The thesis aims to explore the relationship of international professional organization ACCA, respectively ICAEW and Faculty of Finance and Accounting (VŠE), and the knowledge to confront each other. The introduction emphasized the importance of professional organizations in connection with the voluntary and compulsory established organizations. The main part of this thesis is focused on the organization ACCA, which deals with her qualifications. The final part closer describes the cooperation between ACCA and FFA in connection with obtaining the accreditation. This part is complemented by the procedure to obtain the accreditation.
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Mergers of Business Corporations and Their Influence on Financial Situation
Kubáňová, Andrea ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis is concerned with domestic mergers of business corporations realized between 2009 - 2012 and their influence on financial situation of chosen subjects. The first part of my paper describes basic theoretical aspects of mergers including their division and motives leading to the realization and their phases. The second chapter consists of trade-legal and accounting adjustment of mergers. Considering practical part, the main focus is on legal modification valid from 31. 12. 2011 to 1. 1. 2012. Following part of this thesis explains accounting solutions of mergers in example, where the immediate impact is shown on realization of the opening balance sheet. The fourth part is concerned with financial analysis, where the sources, users and relevant methods are mentioned. All analysis and results are submitted and described in the final part of my thesis.
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Analysis of Cross-border Mergers on the Czech Market in the Period 2018-2015
Plucarová, Iveta ; Žárová, Marcela (advisor) ; Skálová, Jana (referee)
This Master's thesis concerns cross-border mergers on the Czech market. The aim of the thesis is to identify their main trends. Though the theory of both cross-border and domestic mergers is mentioned, the emphasis is placed on the analytical part. The analysis is based on real life data of mergers which were realized from 2008 till 2015 and in which a Czech company took part. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form, reasons for realization of mergers, exchange ratio, decisive day assessment in relation with the balance sheet date and processing time of a cross-border merger.
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Comparison of corporation tax in the Czech and Slovak Republic and in the United Kingdom in relation to financial accounting
Puchernová, Karolína ; Müllerová, Libuše (advisor) ; Žárová, Marcela (referee)
This thesis is the comparative analysis of corporation tax in relation to financial accounting in the Czech and Slovak Republic and in the United Kingdom. There are looked into the different and similar elements of corporation tax in these countries based on the current legislation. Moreover, there are described and compared financial accounting issues related to corporation tax in the thesis. These issues include financial accounting legislation necessary for ascertaining of profit or loss, that is important for calculation of tax base in the researched countries, reporting of corporation tax in the financial statements and tax evasion, that are caused by fraudulent financial reporting in many cases. There are explained accounting, as well as tax aspects for tax evasions.
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