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Zobrazení nejistoty spojené s leasingovými smlouvami ve finančním výkaznictví nájemce
Kokrdová, Romana
This diploma thesis deals with the amendment of the Standard IAS 17 - Leases, which is result of negotiating between the International Accounting Standards Board and the Financial Accounting Standards Board. This thesis is primary focused on the lessee's impact of issues and deals with situation, when the contract contain an element of uncertainty, specifically the possibility of using option for extended or variable payments. First part is devoted to the theoretical information about leasing based on current Standard IAS 17. Second part of this thesis describes the historical background of the Project Leases and explains the new proposal of methodical approach. In the third part there are applied the new knowledges described above and assessed the impact of new methodology to the items appeared in balance sheet and income statement.
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Dopady implementace IFRS 16 na finanční situaci nájemce ve vybraných odvětvích
Steiner, Jiří
Steiner, J. The impact of implementation of IFRS 16 on financial situation of lessee in selected industry sectors. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis deals with impact of implementation of new IFRS 16 standard on the lessee. The first part of the thesis defines lease, describes the lease financing and distinguishes types of leases. After that lease is described in the framework of international accounting standards, the current treatment IAS 17 is analyzed, there are described the main problems leading to the need for change, explained capitalization of lease and the new IFRS 16 standard is analyzed. The end of the first part focuses on issues relating to financial ratios. In the second part of the thesis comparison of reporting of lease according to IAS/IFRS and US GAAP is performed, there are identified lease intensive sectors, quantified impact of implementation of IFRS 16 on financial statements of lessee and its effect on selected financial ratios and Altman model is calculated. The conclusion summarizes all findings and recommendations formulated by author.
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Kvalita zveřejňovaných informací v závěrkách společností sestavených v souladu s IAS/IFRS vzhledem k relevanci informací pro rozhodování uživatelů
Poskočilová, Barbora
The diploma thesis deals with the analysis of the range and relevance of the published information in the notes of the financial statements prepared in accordance with IAS/IFRS. The thesis is divided into two parts. The first part presents a literature review, which defines the issue of disclosures. It describes the main areas which form the disclosure overload problem and its vision of solutions from the perspective of financial organizations and academia. The second part quantifies the range of disclosure of information in the financial statements of Czech and German companies using the unweighted disclosure index. Furthermore, a questionnaire survey is carried out among external users of financial statements. Based on that a modified weighted disclosure index is compiled and evaluated.
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Stanovení ZD z příjmů podniků s povinností vést účetnictví dle IAS/IFRS na Slovensku
Dřínovská, Eliška
This diploma thesis addresses the transformation of the net income to income tax base for companies accounting according to IAS/IFRS in the Slovak Republic. The thesis analyzes the current regulations in Slovakia and compares them with the international accounting standards IAS/IFRS. In the practical part of this thesis the transformation processes are applied to the model company. Conclusion of the thesis contains evaluation of the most important differences, advantages, and disadvantages of this way of tax base compilation.
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