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Accounting Guidelines for Business Corporations and their Tax Aspects
Marhold, Petr ; Taft, Karel (referee) ; Svirák, Pavel (advisor)
The Bachelor’s thesis deals with problems of internal directives in company COMGUARD s.r.o. The first part focuses on the theoretical base of internal directives in the sphere of accounting, and primarily focuses on current legislation. In the next part is introduced the company COMGUARD s.r.o. and proposed directives for accounting management at the company. The aim of this written work is to propose such directives that will be in keeping with current legislation and internal requirements.
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Explanatory power of the notes to the financial statements in business corporations
Týcová, Lenka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudited companies on the average and that the notes of audited companies are worse than the notes of unaudited companies. The main finding is that you can find errors in the notes to the financial statements and these errors can reduce the explanatory power.
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The EU accounting regulation
Koblasová, Zuzana ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The aim of this thesis is to give an overview of major changes in this new Directive 2013/34 of the European Parliament EU. First, we focus on a general interpretation of accounting regulation, its objectives and general characteristics of users, who are involved in the regulation and also there are mentioned types of accounting systems. Then we deal with the directive, changes in directives that are modified or cancelled as well as its transposition, which is entirely included in one chapter. The work also includes the Accounting Act and the comments of experts, especially Association of Chartered Certified Accountants, who are interested in the Directive.
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Comparison of Czech Accounting Legislation and IFRS in Terms of Creating Accounting Reserves
Satranová, Kateřina ; Dvořák, Martin (advisor) ; Vašek, Libor (referee)
The bachelor thesis "Comparison of Czech Accounting Legislation and IFRS in Terms of Creating Accounting Reserves" deals with differences between two accounting systems used in the Czech Republic. The aim is to characterize, compare and summarize the largest differences. The first part of the thesis deals with general characteristics of reserves, then with reporting of reserves in IFRS and Czech accounting legislation. The most important differences in reporting are summarized in the end of the first part. The thesis also contains analysis of reporting of reserves by Czech and foreign entities in terms of the type of industry and in terms of using a specific accounting system.
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Accounting Act and its application to the individual entrepreneur
Halás, Juraj ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This work deals with the interpretation of the Act. 563/1991 Coll. On Accounting, as amended, and discusses its different sections and paragraphs. The beginning part addresses the history of legal rules and accounting practices during the existence of the Czech Republic until today, along with the harmonization of accounting and business and European law. The basis of the work is an interpretation of sections of the Act on Accounting, along with comments and findings by other authors as well as analysis of methods and concepts such as accrual convention, fair value or financial statements. The application of these regulations is aimed at businesses and individual entrepreneurs also with tax consequences. The conclusion assesses the suitability of these regulations and policies to their users.
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The conceptual framework in IFRS and the czech accounting rules
Koudelová, Martina ; Valášková, Mariana (advisor) ; Pelák, Jiří (referee)
The conceptual framework as an introductory document of International Financial Reporting Standards is the basis for financial statements preparation. It consists of the objective of financial statements, underlying assumptions, qualitative characteristics, definition of elements of financial statements, their recognition and measurement as well as concepts of capital and capital maintenance. The evidence of the necessity of the conceptual framework is seen in wordwide harmonization and in an ongoing process of convergence. The importance of the conceptual framework is emphasized by ideas and reasons supporting its creation coming from the past. By novelising the conceptual framework the project was divided into eight phases called A to H. This bachelor thesis has for an objective to compare the conceptual framework to the czech accounting rules. And following this comparison to find whether there is some conceptual framework of financial reporting system in the Czech Republic.
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Accounting in China
Zhang, Wan Yin ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis is focused on the financial laws of the People's Republic od China.This thesis is divided into four parts.The first part of my work concerns the development of accounting in China, which is connected with the history of China.The second part, we briefly explain the basic standards for the regulation of accounting in China and how the law defines accounting. The third part deals specifically with accounting regulations in China are governed by accounting standards and the Accounting Act. The last part deals with the financial statements, its form and the various elements relating to the financial statements. The aim of this work is a clear picture of the accounting system in China.
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Regulation of Accounting and Taxes in Vietnam
Tran Thi, Thanh Thanh ; Žárová, Marcela (advisor)
The Bachelor's Thesis focuses on tax and accounting laws in the Socialist Republic of Vietnam, in particular, those concerning foreign investment enterprises. After joining the WTO, Vietnam saw an increase in the number of foreign investors. A number of them, however, have difficulties in understanding the current system of regulation and the accounting and tax legislation. The first part of my work deals with the legal aspects of doing business in Vietnam. Regulation of the Vietnamese accounting system is defined in the second part with an attention being especially paid to the legal bases of the Vietnamese accounting system. The following part concerns the Vietnamese tax system and includes a description of all types of taxes in Vietnam. The final part then briefly refers to the link between the accounting and tax laws.
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Comparison of regulation accounting in the Czech and Slovak Republic
Porubský, Jozef ; Ďurianová, Gabriela (advisor)
Bachelor's thesis deals with the characteristics and comparison of accounting regulation in the Czech and Slovak republic. The first part defines the terms of regulation, basic principles and practices at national and international level. It also discusses various international standards in more detail and explains the process of convergence and harmonization. The second part is devoted to describing the development of the accounting regulation in Slovakia and the Czech republic in the past. It characterizes the current legislative framework for accounting of both countries. In the end, it compares the accounting regulation of both countries in pursuance of the accounting acts.
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