National Repository of Grey Literature 5 records found  Search took 0.00 seconds. 
The principle of prudence and its impacts in czech accounting
Rohnová, Tereza ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
This bachelor thesis deals with the prudence principle and its impacts mainly outsite the preview of the czech legislation. The theoretical part is consists of description of accounting principles focused especially on the prudence principle and the principle of true and fair view. It is also consists of detailed description of prudence principles impacts and their forms in czech accounting system. In the practical part, there is shown how the company Kofola a. s. deals with the prudence principle based on their accounting statements.
Tangible fixed assets and its comparison between IFRS and Czech regulations
Neumajer, Jiří ; Nedvídek, Václav (advisor) ; Zelenková, Marie (referee)
This work aims to clarify the issue of tangible assets from the perspective of Czech legislation and international financial reporting standards. The main objective is to highlight the differences in the various treatments.
Issue of wage according to Czech legislation and IFRS
Plačková, Jitka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with the issue of wage according to Czech legislation and IFRS. The aim of this thesis is to describe the two systems and compare the differences in the understanding of different types of employee benefits in accordance with Czech legislation and in accordance with international financial reporting standards.
Intangible assets in world respected accounting systems
Jirka, Jiří ; Krupová, Lenka (advisor) ; Šubrt, Zdeněk (referee)
The diploma thesis focuses on intangible assets especially from IFRS point of view. Then principles of IFRS are compared with principles of US GAAP and Czech regulation. This thesis provides theoretical base which is explained on practical examples. Finally, the study on goodwill from business combinations and its impairment is carried out. Author evaluates its results and he is trying to clarify cause of high recorded goodwill.
The comparison of the financial statements presented in accordance with Czech Accounting Standards and with IFRS
Jašová, Eva ; Strouhal, Jiří (advisor) ; Scholleová, Hana (referee)
The thesis deals with the financial statements which are presented in accordance with Czech Accounting Standards and with IFRS. There is the description of the financial statements in accordance with Czech Accounting Standards in the first part. The specification of the major legal standards is also part of this chapter. The second part is focused on the financial statements which are presented in accordance with IFRS. In the next chapter there is the analysis of the main differences between Czech Accounting Standards and IFRS. The goal of the last part is to analyze the financial statements of two companies. One of them (České dráhy, a.s.) presents its financial statements in accordance with Czech Accounting Standards and the other (ŽSR) presents them in accordance with IFRS.

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