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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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Provisions in Accounting
Nekovářová, Jana ; Pelák, Jiří (advisor) ; Hora, Michal (referee)
The aim of the thesis is to characterize provisions in accordance with the Czech accounting regulation. The thesis deals with accounting and reporting of the provisions in the financial statements of business entities. It focuses on individual provisions, describes their specific features and presents the situations in which these provisions can arise. In relation to the tax regulation the provisions are divided into two groups. The first group consists of the provisions according to special law, the second group includes all the other provisions. The thesis focuses on describing the differences among these provisions. The topic is complemented by an analysis of financial statements of a real entity.
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Technical provisions in accounting of an insurance company
Vondráková, Ivana ; Bokšová, Jiřina (advisor) ; Tršková, Vladimíra (referee)
Technical provisions represent one of the most important item of liabilities in accounting of an insurance company. Technical provisions reperesent liabilities for clients of the insurance companies. The exact amount of these provisions is not known in advance. The main reason for generating technical provisions by insurance companies is to fulfill the liabilites arising from insurance and reinsurance contracts in the future. The first chapter of this thesis deals with the principle of the provisions in accounting in general. The next chapters deals with the provisions generated according to IFRS and the czech law. The most extensive chapter describes the technical provisions from the perspective of the czech law for insurance companies. The examples of the technical provisions are the integral part of the thesis.
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Methods of obligations termination in business relationships
Redžič, Alen ; Kotoučová, Jiřina (advisor) ; Klimeš, František (referee)
The goal of the Thesis is to analyze the issue that is related to the extinction of the rights and obligations of business relations. Trading obligations are very specific group of legal relations. Without them it is imposible to imagine a faultless performance and successful business. The author in this thesis attempts to address all relevant aspects of the topic. To achieve the above objectives, the author intends to use a particular method of interpretation of legal norms. This method will be complemented by an authentic interpretation of legal norms, doctrinal interpretation, legal interpretation or the relevant case law. Analysis of these areas can conclude that there is a large area in terms of legislation and legal theory, systematic non-uniform. One of the main complexities of contract law, the author sees in the dualism legislation. From the available case law of the Supreme Court or Superior Courts may conclude that in most practical application of legal problems arose on the fulfillment of commitments and cancellation. These are the most frequent reasons for termination of the legal obligations. Another finding is the inconsistency of terminology and the Civil Commercial Code.
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Receivables and liabilities - valuation and accounts analysis
CHROMÁ, Vendula
The aim of this essay is to analyse the accounting and tax aspects of the receivables and liabilities concerning the relations between suppliers and trade debtors, advances paid and received, transactions with employees, accounting of the rate of exchange differences, accruals and prepayments etc. In the practical part of this essay, I will target the situation in a concrete limited accounting entity.
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Commitment relations rising from providing accommodation and related services
KOKŠTEJNOVÁ, Veronika
Bachelor work is focused on given theme {\clqq}Commitment relations rising from providing accommodation and related services``. This is kind of commitment relations that is possible to judge according to the civil or commercial code. Agreement for accommodation is more important in this case given by law No.: 40/1964 Sb. Civil code §754 {--} 759. This is the most important type of commitment relations which became a subject of my investigation and analysis. Further, I compared agreements arranged individualy and through resellers in the Czech Republic along with chosen state of European Union. A partial goal was to analyse particular services related with accommodation which play significant role on general impression of client. They would be factor that influence client for accommodation selection. Among these services belong: catering, transport, information, mediative, cultural and sport services.
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