|
| |
|
| |
|
| |
|
|
Foreign currency in accountancy
Zelenková, Markéta ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The target of this bachelor thesis is to summarize the main rules for the correct conversion and the clearing of the foreign currency transactions connected with the Exchange rate differences in the Czech accounting system. The goal is to introduce particular cases from the easiest ones up to complicated book-keeping questions, which are solved by the conclusions of the National accounting council. Because of the tight interconnection of book-keeping and corporate income tax and also because of the many year ongoing affairs with the unimplemented Exchange rate differences, is the last chapter is devoted to corporate income tax. All conclusions stated in the following text arise from the applicable legislation, so the avid reader doesn't have to be afraid to precede the above mentioned recommendations in ordinary book-keeping practise. For the better illustration, solved book-keeping examples are parts of individual chapters.
|
|
|
Exchange differences according to Czech legislation, International Financial Reporting Standards IFRS/IAS and Generally Accepted Accounting Principles
Spěváková, Ilona ; Roubíčková, Jaroslava (advisor) ; Míková, Marie (referee)
The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.
|
|
|
An accounting representation of foreign currency operations in the tourist industry area
Křivánková, Jana ; Procházka, David (advisor) ; Roubíčková, Jaroslava (referee)
The main goal of this bachelors thesis is to represent foreign currency operations and rate differences according to the Czech legislation in contrast with International Financial Reporting Standards IFRS/IAS while directing at the tourist industry area. The first part of this work covers the introduction into the tourist industry area and its history in the Czech Republic including factual information. The introducing part is followed by theoretical definition of the Czech legislation in comparison with International Financial Reporting Standards IFRS/IAS, both focusing on foreign currency. Several particular examples are represented subsequently in each chapter. The conclusion of this thesis is dedicated to the comparison between both aforementioned systems and different possible consequences in final accounts.
|
|
|
Comparison of the preparation of financial statements in the Czech and Slovak Republic
Iľašová, Dominika ; Roubíčková, Jaroslava (advisor) ; Štelbacky, Ján (referee)
The bachelor thesis is focused on the comparison of two national accounting systems within the preparation of financial statements. The aim of the work is to point out the differences in selected fields of preparation of financial statement and at the same time to pay attention to common features of individual accounting systems. The thesis is divided into three chapters. The first chapter explains the term financial statement, its meaning and purpose. There are mentioned the accounting principles marginally because the preparatory work for preparation of the financial statements is formulated from the perspective of the application of selected accounting principles. To underline the importance of the legislation in the model of continental Europe, the part of the first chapter refers to regulation as well. The second chapter maps in detail the preparatory work leading to the formation of the financial statement, specifically accounting of provisions, value adjustments, depreciations, exchange differences, inventory control and income tax. The final chapter summarizes knowledge learned through the process of comparison of mentioned accounting systems and writing this thesis.
|
|
|
Receivables and liabilities in foreign currency in the conditions of the Czech Acounting Regutations - acounting, tax ang legal aspects
ŠARLINGROVÁ, Kristýna
The aim of this bachelor thesis was to accounting in foreign currency of the accounting entity in terms of financial, tax and legal, and that provide a comprehensive view of selected issues using concrete examples from practice. A review of literature was focused on the characteristics of receivables and liabilities in relation to business partners and describes the transactions that relate to these relations. Then we had introduced at accounting of receivable and liabilities and expression of foreign currency accounts. In the practical part was description of chosen organization. Another was provided a look at accounting of receivable and liabilities, the calculation of the exchange rate differences and characterization of VAT on specific examples for 2013. Receivables and payables were divided according to the type of sales tax. For the analysis of receivables and payables was first used the rate of exchange which is the company uses. Subsequently, were expressed in the author's proposed solution. For the receivables was used quarterly exchange rate and for the proposed variant was used the daily exchange rate which is announced by the Czech National Bank to the previous day. Payables in the currency of the EU and PLN were converted at the quarterly exchange rate and subsequently, the spot exchange rate of the AKCENTA CZ. Payables in the currency USD were recalculated the spot exchange rate, and then the quarterly exchange rate. Finally was made comparison of both methods and evaluated which method is more advantageous for the company.
|
|
|
The use of currencies and exchange rates when reporting under IFRS vs. Czech accounting regulations
Erlebach, Milan ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this thesis is to describe problematics of accounting and reporting of foreign currency, application of exchange rates and rise and settlement of exchange differences in reporting under International Financial Reporting Standards and Czech accounting regulations. The thesis is also focused on comparison of the dissimilarities between those systems, especially in the field of selection and proper use of foreign currencies, exchange rates and on dissimilarities in the rise and settlement of exchange differences in the various stages of the accounting period and various situations. Thesis clearly informs about problematics of currency and exchange rates and shows on practical examples application of such rules.
|
|
|
Tax Optimization for a Specific Entrepreneur
DANDOVÁ, Kateřina
Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
|
guest ::
