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Systém vedení účetnictví v ČR a USA
Štveráček, David
Štveráček, D. Accounting system in the Czech Republic and the USA. Bachelor thesis. Brno: Mendel university, 2020. This bachelor thesis with the title Accounting system in the Czech Republic and the USA deals with analyse and comparation of the accounting systems and concretely focuses on financial statement. Thesis is divided into theoretical and practical part. In the theoretical part there are described the theoretical knowledge that are based on economical literature. The practical part analyses the differences between the systems. Based on identified differences the thesis suggests the changes which could help to improve the content definition of the Czech accounting system.
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Odpisová politika vybrané účetní jednotky
Sušňová, Alice
This bachelor thesis is focusing on the accounting depreciations of fixed assets. The theoretical part consists of description of the fixed assets (especially long tangible assets) and especially its wear and the ways of calculating accounting depreciations. The practical part is focused on selected entity. There is evaluated suitability of depreciations methods on chosen examples. There are applied different depreciations methods including advanced methods known from IFRS. These methods are assumed to reflect the decrease value of fixed assets better than previously used methods. Based on that, I will elaborate recommendation for optimizing the depreciation plan, so it will truly indicate the accounting of selected unit.
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Projevy zásady opatrnosti v účetnictví komerčních pojišťoven
Ondráčková, Michaela
Ondráčková, M. Evidence of prudence in the accounting of commercial insurance companies. Diploma thesis. Brno: Mendel University, 2019. This dissertation is focused on a significant and generally accepted accounting principle, namely the principle of precaution. The application of this principle is monitored by business subjects of the type of insurance companies. The target of this dissertation is to estimate the impact of changes in the valuation of assets of commercial insurance companies in the Czech Republic with effect from 2016, to evaluate how this change approached the procedures under IAS / IFRS and subsequently to analyze them in selected commercial insurance companies.
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Motivy a bariéry přeměn obchodních společností a družstev v účetních souvislostech
Smutná, Markéta
In the Czech Republic, as well as in the Europe, the merger and acquisition market is growing. The major reason for this rising trend is the overall economic globalization. Transformation of companies is a complicated process and has various forms, for instance mergers, transfer of assets to a member, split or change in the legal form. In the Czech Republic, the most common type is a merger. The theoretical part deals with the general characteristics of mergers according to the Czech accounting legislation and the International Financial Reporting Standards. The practical part focuses on a model example of a merger in the Czech Republic, as well as on the comparison of mergers of Czech accounting legislation with International Financial Reporting Standards. In the next part of the thesis, critical areas are identified in company business transformations and appropriate recommendations are suggested.
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Komparace mezinárodních účetních standardů IAS/IFRS a české účetní legislativy v oblasti dlouhodobého hmotného majetku
Fialová, Markéta
Fialova, M. Comparison of international accounting standards IAS/IFRS and Czech accounting law in the area of tangible fixed assets. Bachelor thesis. Brno: Mendel University in Brno, 2017. This bachelor thesis deals with differences in approach of international accounting standards and Czech accounting law in reporting about tangible fixed assets. The first part is devoted to the theoretical definition of both accounting systems and their approach to tangible assets. This knowledge is further used in the second part of this thesis in practical examples.
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Dopady nové účetní legislativy na účetnictví komerčních pojišťoven
Schneider, Tomáš
The diploma thesis deals with an amendment to the Accounting Act with effect from 1 January 2016 and impacts on significant items of commercial insurance companies’ financial statements, which were caused by the amendment. Thesis is focused on investment that are specific and at the same time important item of commercial insurance companies’ balance sheet item. In this thesis were changes in measurement of investment between years 2015 and 2016 analyzed and these changes were with measurement based on IFRS compared. Subsequently, the changes were used to quantify the effects of these changes. The quantification of impacts was made on data resulting from the financial statements of commercial insurance companies operating on the Czech insurance market. The analysis was carried out at six commercial insurance companies.
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Významnost nehmotných aktiv v účetních závěrkách firem podnikajících ve vybraném sektoru
Škrháková, Monika
The bachelor thesis deals with issues of significant intangible assets. In the theoretical part are define intangible assets according to Czech legislation, international standards and American standards and their valutation. The empirical part deals with the intangible assets in final accounts of companies and their composition in the time line. In the conclusion deal with influence of activation and valutation overrated value to ordinary income.
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Accounting policy of the entities preparing their financial statements in accordance with IFRS
Čontošová, Katarína ; Zuzana Juhászová, doc. Ing. Mgr. PhD., prorektor Ekonomické univerzity v Bratislavě (referee) ; Tumpach, Miloš (advisor)
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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Regulation and Harmonization of Accounting - Development of Trends
KREJČÍ, Šárka
This thesis deals with the regulation and harmonization of accounting. The main function of accounting is to provide information to various users about the financial situation of the company. Primarily, these accounting reports needs to be subordinate to regulation in the National concept. In the Czech Republic it is especially Accounting Act, the government regulation and the Czech Accounting Standards for Entrepreneurs. As the national systems differ from each other, with time the need of worldwide harmonization arise which includes International Accounting Standards IAS/IFRS and Generally Accepted Accounting Principles used mainly in the United States of America. Harmonization of accounting within European Union realized through EU directives is still current topic. Basic differences are highlighted in approach to accounting in the Czech Republic and in the other country in context of modern methods and also historical development. The purpose of this work is to inform reader about the above mentioned methods and development trends in accounting.
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