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IFRS and Czech Accounting Adjustment
Šprochová, Iveta ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor)
The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company.
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IFRS and Czech Accounting Adjustment
Šprochová, Iveta ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor)
The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company.
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Harmonization of the Czech accounting legislature to the international accounting
HAVLÍKOVÁ, Jana
This thesis concerns the issues of the harmonization of the Czech accounting legislature on the international accounting. The thesis is divided into two parts. The first part defines the fundamental principles of the International Accounting Standards and compares them with the accounting legislature of the Czech Republic. It outlines the basic responsibilities for the accounting. Further, it compares the conceptual framework and the valuation bases. One of the chapters deals with the entering of the International Accounting Standards into the Czech environment. The second part concerns the analysis of Czech accounting in relation to the specific International Accounting Standards, in particular, IAS 1 {--} Insurance Contracts, IAS 16 - Property, Plant and Equipment, IAS 17 {--} Leases. Finally, the different standards are compared with the Czech accounting legislature and the IFRS Financial Statement is presented.
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