National Repository of Grey Literature 14 records found  previous11 - 14  jump to record: Search took 0.01 seconds. 
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.
The Comparison of Valuation of Movable Tangible Assets at Czech Accounting Legislation and International Financial Reporting Standards
Palatová, Radka ; Maršálková, Libuše (referee) ; Hanušová, Helena (advisor)
This bachelor thesis deals with comparing differences methods of valuation movable tangible assets under Czech Accounting Standards and International Financial Reporting Standards IAS/IFRS. Based on confrontation of these two approaches, the main differences are determined. These differences are shown on case of company ABC, s.r.o. Moreover, financial statements prepared by both ways are compared and in which the importance diversity is recorded.
The Comparison of Valuation of Movable Depreciated Tangible Assets depreciated at Czech Accounting Legislation and International Financial Reporting Standards
Nývltová, Iva ; Mrázková, Zuzana (referee) ; Pernica, Martin (advisor)
This bachelor´s thesis deals with comparing methods of valuation and financing of tangible assets according to Czech accounting legislative and International Financial Reporting Standards IAS/IFRS. Occurred differences which lead to misinterpretation of financial statements in company ABCD, a. s., will be described based on the comparison of these different approaches.
Analysis of Differences in Presentation of Financial Leases in accordance with IFRS and under Czech Accounting Law
Krausová, Kateřina ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
The bachelor’s thesis is focused on the analysis of differences in presentation of financial leases in accordance with Czech accounting law and with International financial reporting standards IAS/IFRS. Further, in this thesis the effect of differences in profit for tenant and landlord is analyzed.

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