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External Audit of Company Financial Statements
Šímová, Monika ; Stárová, Marta (advisor) ; Miluše, Miluše (referee)
This work includes theoretical information relating to the audit of financial statements. There are documented criteria for auditors and regulations that auditors must comply. Likewise, there are described mandatory requirements that auditors must meet to perform the audit work. Finally, it is pointed out the relationship of accounting and auditing. The practical part describes the work of the auditor from the first acquaintance with the business race to the auditor's report, together with a statement on the financial statements or the auditor's opinion on the audited financial statements.
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Revenue Recognition under IFRS in Comparison with Czech Legal Regulation
Dusíková, Klára ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is focused on comparing the revenues reporting according to international financial reporting standards IFRS and according to the Czech legislation. The main aim of this work is to analyze the problems of these two accounting frameworks and then show these differences by using the sample examples. The theoretical part is focused on the understanding of the revenue reporting according to international accounting standards IFRS and according to Czech accounting adjustments; it is pointed out on the forthcoming standard IFRS 15. The practical part of this thesis is devoted to the provided examples.
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Comparison of Financial Statements Compiled according to interational standards IFS and Czech Legal Regulaions
Musilová, Barbora ; Stárová, Marta (advisor) ; Kristýna, Kristýna (referee)
This bachelor thesis is comparing the differences between the financial statements prepared according to the Czech accounting legislation and financial statements conducted in accordance with International Financial Reporting Standards (IFRS). First part is focusing on familiarization with IFRS, with the financial statements prepared by IRFS, financial statements assembled by Czech accounting legislation, and with tangible fixed assets. Second part is addressing the issues presented on the completed financial statement, a balance sheet, as well as the differences between a balance sheet prepared in accordance with IFRS and according to Czech legislation.
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Comparison of Principles and Methods of IFRS and Czech Accounting Regulations
Vdoviak, Marián ; Stárová, Marta (advisor) ; Lenka, Lenka (referee)
The subject of the thesis is comparison comparison of principles and methods of
International financial reporting standards and Czech accounting regulations. The first part
describes the history and development of IFRS, principals and last but not least the process
of harmonization IFRS and European legislation. Further are described assumptions for
recognition of each elements of financial statements, their valuation and reporting. At the
conclusion of this chapter is devoted to the new IFRS 15 Revenues from contracts with
customers, defining a new model for revenue recognition. The second part is focused on a
specific practical examples, on which is demonstrated difference in the recognition, using
various systems.
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Assessment of Accounting Books Closing and Financial Statements of the Construction Company
Kohoutová, Renata ; Stárová, Marta (advisor) ; Hana, Hana (referee)
The main aim of my thesis is the assessment of Accounting Books Closing and Financial Statements of the Construction Company. On the basis of information, arrangements are prepared to lead to optimization of these processes.
This thesis is divided into two parts, theoretical and practical part. Theoretical part explains the meaning and function of accounting, also contains guidelines for the preparation of financial statements. It informs about the financial statements and the necessary steps that lead to closure of the books. Then, the current and deferred tax and tax base are explained. The theoretical part includes the information about the financial statements and the obligations that result from it. Then, it informs about a balance sheet, income statement and annex. It also includes the information about the annual report, audit and the last but not least, it focuses on opening of the books in the future.
In practical part we will find the description of the company and the basic data about it. Analysis is focused on the accounting procedures in society, closing of the books and responsibilities associated with it.
Finally, the accounting policies are assessed and the changes that lead to the optimization of these processes are suggested.
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Optimization of Accounting Treatment of Lease in Czech Company as Part of Consolidated Group
Dohnalová, Eliška ; Stárová, Marta (advisor) ; Kamila, Kamila (referee)
The diploma thesis deals with optimization of accounting treatment for operating leases in Czech company which is obliged to provide data for financial statements prepared in accordance with US Generally Accepted Accounting Principles (US GAAP) and is concurrently is subject to the legislation of the Czech Republic. In theoretical part is characterized term leasing and it´s accounting treatment in accordance with legislation of the Czech Republic. The accounting treatment under US Generally Accepted Accounting Principles (US GAAP) is defined by using of available literature resources. In the practical part is first introduced selected company. For the purpose of this thesis was selected IT company XEROX CZECH REPUBLIC Ltd., which provides printing solutions for all kinds of business. After that the practical part analyzed the leasing process of the company and on the basis of the facts are presented proposals for process optimization and accounting treatment of leasing.
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Assessment of Impact of VAT Rates Changes in the Czech Republic
Neradová, Jaroslava ; Stárová, Marta (advisor) ; Jana, Jana (referee)
This thesis deals with value added tax, which is important source of revenues to the state budget and also the most widespread tax due to universality. The literature research describes structural components this tax including total introduction of whole tax system and also it is provide analysis of legislation applicable in the Czech Republic. On this basis system of value added tax is characterized, in order to define the basic concepts and principles
necessary for a deeper understanding of the issues. For a comprehensive view the thesis also captures bookkeeping of different cases regarding VAT. The practical part is focused on the historical development rates in the Czech Republic and Europe. Analysis of conscription value added tax is provided in relation to the state budget. In further part of this thesis are processed specific data of three companies which are VAT payers. Influence of value added
tax on state budget is assessed based on results of available data. Following part contains discussion of possible aspects which may affect businesses. Conclusion of the thesis contains findings and observations arising from the issue research and subjective evaluation of the
impact of changes in VAT rates on a wider scale.
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