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Impairment tests of assets in accordance with IFRS
Malátová, Zuzana ; Vašek, Libor (advisor) ; Procházka, David (referee)
The main goal of this thesis is to create a comprehensive view of the measurement of assets in accordance with International Financial Reporting Standards with closer focus on the impaiment tests of assets in accordance with IAS 36 Impairment of Assets. The thesis is divided into several parts the first of which is general and deals with the definition of assets, the conditions for their dislosure in the statement of financial position and methods of their valuation. This part is followed by the third chapter, which at first approaches the valuation models applicable on current and non-current assets, which are excluded from the scope of IAS 36, and then describes the principles of impairment tests of individual assets. The fourth chapter deals with impairment tests of cash-generation units, including goodwill and the allocation of corporate assets. The last part of this thesis contains examples from real financial statements, aim of which is to approach demands of IAS 36 concerning disclosure.
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The principle of prudence in the financial statements
Žohová, Alena ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
In the Czech accounting standards is defined only a general obligation of entities to account for the reduced value of the property and there is no contained detailed instructions for calculating impairment. In contrast, international accounting standards contain detailed requirements for impairment tests. It specifies when and how tests assets, how to account for impairment losses and indicate the conditions for reversal of these losses.
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Securitised assets and their reflection in accounting
Hřebíček, Michael ; Brada, Jaroslav (advisor)
The aim of this thesis is the description of securitised assets and their accounting. The thesis is divided into four chapters. First deals with the securitisation process and the creation of securitised assets. Second chapter deals with the accounting of debt securities in general. Third chapter reflects the fair value. The fourth chapter deals with specific problematic fields and their impact on financial institutions and their balance sheets.
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Presentation of non-current tangible assets in accounting according to Czech legislation and IAS/IFRS
Lachoutová, Marie ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.
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