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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
IFRS implementation: A case of real company
 Balík, Pavel ; Procházka, David (advisor) ; Peprníčková, Mariana (referee)
The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards.
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Leases in a chosen company
 Balík, Pavel
The subject of this thesis is the comparison of reporting leases according to Czech accounting systems, International Financial Reporting Standards and the revised Exposure Draft 2013 from the perspective of lessee. The theoretical part presents analysed accounting systems and sets out their principles when reporting. Attention is paid to the harmonization of International Financial Reporting Standards with US GAAP and comparison with Czech accounting legislation. An equally important aspect of this section is the introduction of revised Exposure Draft 2013 and its impact on reporting of leases. The basis for the practical part of the thesis are two types of lease contracts provided by the selected company. Furthermore, entry into accounts is shown applying different accounting methods. Conclusion is drawn based on different accounting systems and an analysis of the impact on the company's financial statements is provided. In particular, it is the balance sheet and profit and loss statement.
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