Original title: IFRS implementation: A case of real company
Translated title: IFRS implementation: A case of real company
Authors: Balík, Pavel ; Procházka, David (advisor) ; Peprníčková, Mariana (referee)
Document type: Master’s theses
Year: 2017
Language: eng
Publisher: Vysoká škola ekonomická v Praze
Abstract: 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.
Keywords: CAS; Financial leases; IFRS; IFRS first application; Trial balance conversion; CAS; Financial leases; IFRS; IFRS transformation; Trial balance conversion

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/70689

Permalink: http://www.nusl.cz/ntk/nusl-359273


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Master’s theses