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IFRS 15 and IFRS 16 and impacts of their implementation on financial performance of a company
Hrušková, Karolína ; Štamfestová, Petra (advisor) ; Špička, Jindřich (referee)
This diploma thesis focuses on new accounting standards IFRS 15 and IFRS 16. The aim is to examine how their implementation can affect financial performance of a company. Financial indicators reflecting these impacts are chosen based on identification of key methodical changes. The problem is described on the example of O2 Czech Republic a. s. By performing an impact analysis based on 2016 figures and currently available product and service offering, possible differences between company's results of 2016 and hypothetical results of the same year when using IFRS 15 and IFRS 16 are quantified. Finally, impacts on company's financial performance are interpreted in the context of chosen financial indicators.
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Analysis of Revenue Recognition in accordance with the Czech Accounting Legislation vs. IFRS
Bezděk, Jan ; Vašek, Libor (advisor) ; Procházka, David (referee)
The master thesis is focused on revenue recognition according to both the Czech accounting legislation and the International Financial Reporting Standards. The introduction is devoted to the general description of the Czech legislation regarding accounting provisions and also brief description of IFRS is provided. An analysis of the Czech accounting regulation of revenue recognition follows and it is continuously confronted with the IFRS. Based on this comparison, appropriate improvement proposals to the Czech accounting legislation are made. This analytical part is divided into several parts such as measurement of revenue, recognition of revenue, presentation and disclosure, revenue from contracts with customers and revenue from leases. Final part devotes to the harmonization process in the EU and world (convergence between IFRS and US GAAP).
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IASB and FASB Convergence on example of rules for leases
Lozovaya, Karina ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
This thesis deals with the convergence project the IASB and FASB on the example of rules for leases. The first chapter introduces the general problems. The next chapters are introduced the IASB and the FASB, its objectives, structures, activities. The thesis focuses on the convergence project. The next two chapters, discusses the current leases arrangements in IFRS and U.S. GAAP, including its comparison. The main part analyses the draft of a new joint standard also discusses its possible impact and response to this proposal.
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Leasing according to IFRS
Vosika, Jiří ; Krupová, Lenka (advisor) ; Roubíčková, Jaroslava (referee)
The main theme of this thesis is the isue of leases and its treatment in International Financial Reporting Standards. The thesis is devided into five parts. The first part is devoted to basic characteristics of the lease, its structure and historical development. The third part focuses on convergence of IFRS and US GAAP in leases. This section contains a summary of the opinions contained in Discussion Paper and decisions made at meetings of the IASB and the FASB after publishing of Discussion Paper. The fourth part deals with practical application of the rules contained in IAS 17 at real lease contract. The last part is devoted to research of implementation of disclosure requirements specified in IAS 17.
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Financing of passenger cars
Klímová, Marie ; Randáková, Monika (advisor) ; Vintr, Jiří (referee)
The main goal of this diploma thesis paper is the comparison of different forms of financing the purchase of passenger cars. The first part describes four main ways of financing used most frequently - financial and operating leases, credit/loans and cash financing from company's own cash resources. One part of the paper deals with tax and legislative changes influencing financing of passenger cars and their development in the past years. The final part of the paper compares financial leasing and credit products by two methods: the net advantage of leasing and the method of discounted costs.
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Tangible assets in worldwide accepted accounting systems
Koukolíková, Lucie ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical principles in practise.
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Financial statements according to IFRS and their comparison with Czech accounting legislation
Tereščenko, Dmytro Oleksandrovyč ; Vašek, Libor (advisor) ; Muratov, Michail (referee)
The main objective of the final thesis is to emphasise the transformation of financial statements prepared according to Czech accounting legislation to financial statements prepared in accordance with International Financial Reporting Standards. There are two parts in the final thesis. The first part describes a complete set of financial statements, prepared in accordance with International Financial Reporting Standards, it is an obligatory part of the financial statements - Statement of financial position, Statement of comprehensive income, Statement of changes in equity, Statement of cash flows, summary of significant accounting policies, and other explanatory notes. The second part of the final thesis deals with an accuracy of the transfer Leases, Provisions and Deferred Taxes on Czech accounting legislation to International Financial Reporting Standards.
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