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Transposition of Directive 2013/34/EU to the Czech legislation
Virt, Jan ; Vašek, Libor (advisor) ; Valášková, Mariana (referee)
Author of the bachelor thesis deals with the transposition of the Directive 2013/34/EU into the Czech legislation. The first chapter called Legal regulation of accounting in the EU briefly describes the relation between the Czech and the European law, and it summarizes previous European legislation, in particular the Fourth and the Seventh Accounting Directive. It analyses the reasons for implementing the new accounting Directive, its structure and content in detail and suggests next steps in harmonization of accounting rules in the EU. The main focus of the analytical part is the incorporation process of the provisions of the new accounting Directive into the Czech law. The thesis also mentions some of the most important changes implemented in the new accounting Directive.
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IFRS for Small and Medium-sized Entities
Chadimová, Aneta ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on the topic of The International Financial Reporting Standard for Small and Medium-sized Entities. The aim of this thesis is to introduce this standard to the readers, describe the reasons and circumstances of its publication and finally define pros and cons of its adoption. The aforementioned informations are inherent in the theoretical part, which is followed by the practical part, where readers can find selected examples of adjustments needed when transiting to International Financial Reporting Standard for Small and Medium-sized Entities.
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IFRS for SME´s and its implementation on the financial statement of the czech enterprise
Pikhartová, Nikola ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
The aim of this bachelor thesis named IFRS for SME's and its implementation on the financial statement of the czech enterprise is to evaluate benefits of financial reporting according to The International Financial Reporting Standards for Small and Medium-sized Entities at the czech company. The thesis is dividend into the theoretical part and the practical part. First chapter is analysing reasons of development and benefits of this standard, further chapter is dealing with obligatory parts of financial statements, its qualitative characteristics, assessment and reporting according to The IFRS for SME's. The very last chapter is engaging in the application part, where the required sections of the balance sheet are transformed according to The IFRS for SME's.
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Depreciation and decrease in the value of assets according to CUS and IFRS
Brothánek, Jan ; Ašenbrenerová, Petra (advisor) ; Valášková, Mariana (referee)
This bachelor thesis deals with permanent and transient decrease in the value of assets in accounting. The theoretical part firstly describes the initial evaluation of assets at the time of their acquisition, and later deals with the decrease in the value of assets with regard to the accounting principles of Czech (CUS) and international (IFRS) accounting standards. It also covers depreciation methods and provisioning for calculating the tax base and the related issue of the deferred tax. In the applicative part of the thesis, the methods mentioned in the theoretical part are demonstrated with several variants, compared to each other, and supplemented with commentary.
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Travel expenses
Pištěková, Petra ; Müllerová, Libuše (advisor) ; Valášková, Mariana (referee)
The thesis "Travel expenses" is dedicated to the travel expenses according to Czech legislation. The aim is to describe the travel reimbursement and to analyze the providing of compensation travel expenses on example of the elementary art school Zruč nad Sázavou. The purpose of this analysis is primarily to find an optimal solution to the problem of determining the place of regular workplace for the travel expenses. The theoretical part focuses on the identification and definition of all principles of travel expenses in the domestic and foreign business trips. Travel expenses tax rules and implication, billing and accounting are also mentioned. The practical part deals with travel reimbursement in the allowance organization elementary art school Zruč nad Sázavou, where an analysis of current situation of travel expenses was made according to aims of the thesis. The thesis also solve the problem of determining the place of regular workplace in the allowance organisations and it contains proposes a new internal directive for travel expenses. All the information regarding the problematics of travel expenses is based on the status from 1st of January 2015.
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Future of the reporting of leases under IFRS
Libič, Michal ; Mejzlík, Ladislav (advisor) ; Valášková, Mariana (referee)
This thesis provides a description of the development process of new IFRS standard for leasing. Emphasis is placed on describing the different approaches and alternative solutions that have been proposed by IASB stuff during the development process. The thesis deals with the definition of assets and liabilities, scope, measurement and disclosure requirements. Last part provides an analysis of the impact of new standard for financial reporting.
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Employee Benefits under the Czech Law
Klouparová, Iveta ; Müllerová, Libuše (advisor) ; Valášková, Mariana (referee)
The thesis deals with the topic of employee benefits in the Czech Republic. At first, the thesis sets employee benefits to specific area of the company, which is an in-house social policy of the company. Following part deals with the legislative framework, which regulates the providing of these benefits in 2015. The thesis includes a chapter describing the employee benefits, their structure and their various distribution systems. Analysis of the trends in the provision of employee benefits creates another part of the thesis. Three types of employee benefits are analyzed in detail: meal allowances, educational allowances and contributions to employees' pension savings. In the conclusion of thesis is explored the whole system of employee benefits used in the company Siemens Ltd., where are analyzed its individual benefits and includes evaluation of a questionnaire.
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IFRS for SMEs applied to a specific company
Höflerová, Hana ; Vašek, Libor (advisor) ; Valášková, Mariana (referee)
The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.
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Accounting regulation in Spain
Kvasnicová, Jana ; Žárová, Marcela (advisor) ; Valášková, Mariana (referee)
This bachelor thesis follows the topic of accounting regulation of small and medium-sized companies in Spain in order to approach this issue to public and professionals in the Czech Republic. At the same time, the thesis provides general information on worldwide accounting regulation, compares it with Spanish approach and brings prove or disprove of the existence of legal formalism in the Kingdom of Spain. To support this, the thesis includes a conceptual accounting framework, accounting and valuation methods, annual financial statements and chart of accounts in the form of the General Accounting Plan.
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Judicial decisions in the area of accountancy
Kratochvílová, Monika ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
The present diploma thesis focuses on the judicial decisions resolved in administrative judiciary. The first part of the thesis describes the role of general practice of the court in the Czech republic and the types of its legal liability. Then, the thesis concentrates on the administrative judiciary and its legal liability. The second and the third chapter deal with individual judicial decisions that were selected from the areas of foreign currency and accrued assets and accrued liabilities.
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