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Problems Derived from Differences between Czech Accounting Law and IFRS
Čech, Vratislav ; Jakubcová, Marie (referee) ; Beranová, Michaela (advisor)
Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
Comparison of International Accounting Standards and the National Accounting Legislation in Czech Republic
Bajbárová, Lenka ; Bohušová,, Hana (referee) ; Kocmanová, Alena (advisor)
This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.
Comparison of Inventory Valuation According to Czech Accounting Legislation and IAS/IFRS
Létalová, Klára ; Měřínská, Zlatka (referee) ; Pernica, Martin (advisor)
The subject of this thesis is to analyze valuation methods, business inventories, which are defined by Czech accounting legislation and in accordance with IAS / IFRS and comparison. An important part of the thesis is the application of theoretical knowledge to a particular type of property. Result of this work is to evaluate the different impacts on profit entity. The proposals on the fulfillment of the principle of prudence follow.
Comparison of Financial Reporting Based on the IFRS and Czech Accounting Standards
Žáková, Kateřina ; Pospíchal, Robert (referee) ; Beranová, Michaela (advisor)
The diploma thesis focuses on comparison of demands for making financial statements complying with Czech Accounting Legislation and International Financial Reporting Standards. Furthermore you will also find definitions for types of business performance indicators and how the values for financial statement transformation change.
IFRSs and Czech Accounting Adjustment
Nečasová, Eliška ; Vajbarová, Monika (referee) ; Fedorová, Anna (advisor)
The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
Reporting of Selected Groups of Assets according to IFRS and Czech Accountig Legislation
Střasák, Tomáš ; Hanušová, Helena (referee) ; Křížová, Zuzana (advisor)
The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.
Financial Statements under the Czech Accounting Law and IFRS
Zycháčková, Lenka ; Skupen, Stanislav (referee) ; Fedorová, Anna (advisor)
Bachelor's thesis focuses on comparison of the requirements for financial statements prepared under International Financial Reporting Standards and in accordance with Czech Accounting law. It affects the differences in the reporting of these concepts in a particular company and quantifies the impact on earnings.
The Comparison of Valuation of Movable Tangible Assets According the Czech Accounting Legislation and IFRS
Hlaváčková, Lucie ; Svitavský, Lukáš (referee) ; Pernica, Martin (advisor)
This bachelor’s thesis deals with comparison of reporting and valuation of tangible fixed assets acquired through financial leasing, according to Czech accounting legislation and International Financial Reporting Standards. Also, this thesis focuses on assessing the impact of the valuation of assets in the financial statements and the impact upon economic result of the Company ABC, s. r. o.
Differences in Company´s Financial Position and Performance at Finacial Reporting under IFRS and under the Czech Accounting Law
Krausová, Kateřina ; Basovníková,, Marcela (referee) ; Beranová, Michaela (advisor)
The master’s thesis is focused on the analysis of differences in company’s financial position and performance at financial reporting under IFRS and under Czech accounting. One part of this thesis is application of theoretical knowledge to the practical example and evaluation of their impact on the company´s financial position and performance.
Analysis of Differences in Presentation of Fixed Assets in accordance with IFRS and under Czech Accounting Law
Dobešová, Věra ; Dolejšová,, Miroslava (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis is concerned about The Czech Accounting Law in comparison to The International Financial Reporting Standards. This work compares these two accounting frameworks, defines their differences and relevant conformity. It targets the concrete standards, which deal with fixed assets. Finally, through interpretation of the results, it makes a conclusion and concepts of solutions.

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