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Fixed assets in terms of Czech accounting legislation and IFRS
ŠTEMBERKOVÁ, Sandra
The master thesis compares the differences between Czech Accounting Legislation and International Financial Reporting Standards regarding long-term assets. The thesis is divided into two major parts, such as theoretical and practical The theoretical part of the master thesis comprises theoretical information concerning issues of long-term assets. Firstly, there is the definition of long-term assets, then the ways of acqusition, valuation, depreciation and elimination are described from the point of view of the Czech Accounting Legislation. According to the International Financial Reporting Standards long-term assets are defined by two main standards which deal with their issues. The aim of the theoretical part is to analyse differences between the Czech Accounting Legislation (CAL) and the International Financial Reporting Standards (IFRS) in the field of long-term assets. In this part of the master thesis the key differences between these two accounting systems are to be found and described. The aim of the practical part is to apply the differences between CAL and IFRS on the particular subject. The theoretical findings are applied on the concret examples on which is explained how accounting transactions affect profits and balance sheet both in terms of the Czech Accounting Legislation and the International Financial Reporting Standards.
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Financial leasing by Czech accounting legislation and IFRS
Šojdelová, Barbora ; Rauš, Jiří (advisor)
The main goal of the Bachelor thesis is a comparison of Czech accounting legislation and International Financial Reporting Standards (IFRS) in financial leasing. The thesis is divided into two parts. The first one is devoted to Czech accounting legislation and the second one to International Financial Reporting Standards(IFRS). The above mentioned parts contains both theoretical and practical information about financial leasing. The differences between Czech and International Financial Reporting Standards in regards to this financial instrument are described and analyzed at the end of the thesis.
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Accounting, financial and organizational aspects of the congress
Plačková, Jitka ; Procházka, David (advisor)
The aim of this work is to explain the procedures for the congress in terms of accounting, financial and organizational. In the first part look at the organizational aspects, the other methods of financing and accounting in the third outline according to Czech accounting legislation and according to international accounting standards. Subsequently, the findings will apply to a particular congress.
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Long-term tangible assets in IFRS and Czech accounting legislation
Polanská, Lucie ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
This diploma thesis focuses on long-term tangible assets in International Financial Reporting Standards and Czech accounting legislation. My thesis deals with regulation and harmonization of accounting information, describes recognition, valuation and presentation of long-term tangible assets in IFRS and Czech legislation; US GAAP regulation is mentioned if significant. An important contribution of the thesis is a practical application concentrated on accounting policy used in practice and compliance with requirements on disclosures. Another outcome of the thesis is a comparison between IFRS and Czech legislation and summarizing the difference.
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Provisions — Comparison of Attitude of Czech Accounting Legislation and IAS/IFRS
Benešová, Barbora ; Velechovská, Lenka (advisor)
The thesis attends to the issue of provisions as an instrument of the prudence principle in Czech legislation and in International Financial Reporting Standards. In addition to delimitation of provisions according to Czech legislation the thesis includes also listing of particular categories of provisions and tax-deductible provisions. Thereinafter, it defines provisions from IAS/IFRS point of view. The objective of the thesis is to summarise the issue and to compare regulations of provisions of both, IAS/IFRS and Czech concept.
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Problems of inventory and their evaluation according to valid Czech legislation and IAS/IFRS
Nakládal, Lubomír ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma paper in detail describes inventory separately from aspect of Czech accounting legislation and international accounting standards IAS/IFRS. Attention is devoted to meaning, structure and contents of individual legal enactment, qualification and division of inventory, methods of accounting and publication and especially their evaluation. The objective of this thesis is comparison of Czech accounting legislation and IAS/IFRS to find out differences between Czech legislation and IAS/IFRS in qualification, accounting, publication and evaluation of inventory. All determined differences are summarized in closing parts of the work together with classification of individual legal enactment and recommendations for Czech accounting legislation about implementation of some useful elements from IAS/IFRS.
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