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Implementation of IFRS
Jirmusová, Lucie ; Pelák, Jiří (advisor) ; Sklenár, Roman (referee)
Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the implementation process shown on a particular Czech company -- RETAL CZECH a.s.
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The changes in equity of Limited liability company in terms of accounting
Ottová, Veronika ; Sklenár, Roman (advisor)
This bachelor thesis deals with the equity of trading companies, especially the equity of limited liability company. First, the thesis defines the equity of limitet liability company according to legal and accounting standards in Czech Republic. Next, the thesis is focused on description of changes of equity, primarily it is focused on changes, that are caused by decisions of owners. The thesis is concerned mainly with accounting consequences and descriptions of these changes.
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Equity of commercial companies with view on limited lability company in terms of accounting
Krušinová, Marie ; Sklenár, Roman (advisor)
The theme of this bachelor thesis is the equity of trading companies in terms of accounting, especially the equity of limited liability company. Firstly, the thesis contains description of the limited lability company in a view of legal regulations and also a brief comparison with the legal regulations of other trading companies. Next, the thesis deals with the structure and content of the equity generally in terms of accounting and then it focuses on concrete operations concerning the equity in the limited liability company. In the practical part, the matter of the equity is described from the point of view of a co-owner of an existing limited liability company.
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Internal Control System
Beránková, Markéta ; Pelák, Jiří (advisor) ; Sklenár, Roman (referee)
This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.
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Dlhodobý hmotný a nehmotný majetok, jeho analýza na príklade konkrétnej firmy
Sklenár, Roman ; Procházka, David (advisor)
Práca sa zaoberá dlhodobým hmotným a nehmotným majetkom. Podrobne rozoberá účtovanie o dlhodobom majetku na Slovensku. Samostatné kapitoly rozoberajú problematiku obstarania, odpisovania a vyradenia dlhodobého majetku. Súčasťou je aj technické zhodnotenie. Odpisy sú charakterizované ako z účtovného, tak i z daňového hľadiska. Teoretické poznatky sú prakticky interpretované na podniku Pečivárne Lipt. Hrádok, s.r.o. V práci je v príkladoch prehľadne uvedený dlhodobý majetok spoločnosti. Prílohy obsahujú zaradenie dlhodobého majetku do daňových odpisových skupín a ukážky inventárnych kariet dlhodobého majetku spoločnosti.
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