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Evaluation of the Financial Situation of a Company and Proposals for its Improvement
Hlavica, Lukáš ; Koláčná, Veronika (referee) ; Bartoš, Vojtěch (advisor)
The bachelor´s thesis deals with the financial situation of the company LAPP Kabel Czech Republic, s. r. o. for the period 2018 to 2022 and derives proposals for improving its financial situation. The thesis is devided into four main parts. The first part defines the objectives and methodologies for the elaboration of this thesis. The second part focuses on the theoretical foundations, in which basic concepts are thorougly described and selected indicators are defined. The third part is practical, in which theoretically described concepts and defined indicators are used to compile a financial analysis of the company. The fourth and final part is dedicated to proposals for improving the company´s financial situation.
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The importance of financial planning, when creating a business plan
GUČÍKOVÁ, Zuzana
Setting up a financial plan for a specific business plan. A detailed description of the process of creating a financial plan that contains all the necessary calculations in connection with the way of financing and the feasibility of the business plan. Defining the basic terms relating to the business plan, in particular its usual structure, the content of this document in the framework of the pre-investment preparation.
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Harmonization of financial statement within the European Union
NOVÁČKOVÁ, Lucie
The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.
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Comparison of Accounting Statements Under Czech Legislation and Under IFRS/IAS.
JAREŠOVÁ, Štěpánka
The objective of this thesis is to compare financial statements prepared under Czech law (?ČÚL? or ?CZ GAAP?) and financial statements prepared under international accounting standards IAS/IFRS. The theoretical part elaborates on the formal comparison of financial statements prepared under ČÚL and under IAS/IFRS and the objective of the comparison is the contents, form and methods used for preparing financial statements under the two legislations. General accounting in the Czech Republic is governed by Act 563/1991 Coll., on Accounting and IAS/IFRS is similarly governed by the Framework. The other part discusses some selected IAS/IFRS standards that are applied in a certain company and they are compared with Czech accounting standards. The practical part of the thesis discusses the transformation of the financial statements prepared under ČÚL to financial statements under IAS/IFRS in a certain company. As a result of such transformation, certain lines disclosed under the balance sheet and the income statement show different figures and they have impact on the closing amounts and the profit/loss of the company. The outcome of the practical part are reports prepared under ČÚL and under IAS/IFRS and in the end I assess the influence of different methods used on the reported data. I focused only on two most important parts of financial statements, i.e. balance sheet and income statement.
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Financial statements according to Czech legislation and IAS/IFRS.
ŽEMLIČKOVÁ, Jitka
The aim of this work was the compilation of financial statements in accordance with Czech legislation and in accordance with IAS/IFRS and the subsequent comparison and evaluation. After explaining basic concepts, which relate to the topic, I have made financial statements in accordance with Czech legislation. The next step was to change the reporting of several selected items so that they are in accordance with IAS/IFRS. Specifically, it was a change in accounting for depreciation, deferred tax calculation, reporting lease and adapting service revenues of the incomplete transaction. Then I made the statements in accordance with international law, and to compare it with the Czech one.
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