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Conflicts of roles - manager of the company is also the owner, manager of the company is not the owner - from the perspective of accounting
Nováková, Lucie ; Valášková, Mariana (advisor) ; Skálová, Jana (referee)
The work is about the differences in accounting according to company management, defines the possible differences in the financial statements between companies led by the owners or managers. The theoretical part defines the function and history of accounting, users of financial data, origin and activities of the audit, including a description of regulatory accounting statements in the Czech Republic and their explanatory power. The work focuses on the possible role of relationship conflicts owner and manager in connection with accounting. The practical part deal with results of the questionnaire and discusses selected cases of conflicts of financial analysis specific entity, which is also the owner of the business manager. The conclusion is comparing the theoretic knowledge with practical information.
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The conceptual framework in IFRS and the czech accounting rules
Koudelová, Martina ; Valášková, Mariana (advisor) ; Pelák, Jiří (referee)
The conceptual framework as an introductory document of International Financial Reporting Standards is the basis for financial statements preparation. It consists of the objective of financial statements, underlying assumptions, qualitative characteristics, definition of elements of financial statements, their recognition and measurement as well as concepts of capital and capital maintenance. The evidence of the necessity of the conceptual framework is seen in wordwide harmonization and in an ongoing process of convergence. The importance of the conceptual framework is emphasized by ideas and reasons supporting its creation coming from the past. By novelising the conceptual framework the project was divided into eight phases called A to H. This bachelor thesis has for an objective to compare the conceptual framework to the czech accounting rules. And following this comparison to find whether there is some conceptual framework of financial reporting system in the Czech Republic.
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Presentation of financial statements in IFRS and czech accounting standards
Kašparová, Petra ; Valášková, Mariana (advisor) ; Procházka, David (referee)
Financial statements present the end of the whole accounting work in a company during an accounting period. This bachelor thesis focuses on the presentation of financial statements from the point of view of the czech accounting standards and International Financial Reporting Standards. Firstly, the bachelor thesis defines financial statements in general. Then it describes regulations and components of financial statements in both accounting systems. Apart from that the thesis talks about changes in accounting estimates, corrections of accounting errors, changes in accounting methods and adjustments events after the reporting period. Interim financial statements are mentioned here as well. Last but not least, the thesis provides comparison of both types of financial statements and related areas. This comparison is afterwards shown in one concrete financial statements of the company České dráhy, a.s.
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Didactics of Deferred Tax
Čechurová, Ludmila ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well. Then the didactical principles are mentioned and the didactical analysis are accomplished. Also the analysis of the course books are done.
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Tangible assets for use in business under IFRS and ČÚS
Vachek, Petr ; Valášková, Mariana (advisor)
The work is divided into 3 separate parts. The first deals with the tangible property usedin business prepared under IFRS, the second part of the adjustment under ČÚS. The third part is both of these adjustments compared with each other, and explains the difference. After reading the work, you should fully understand theissue of of fixed assetsreported under International Financial Reporting Standards (IFRS) and the ČÚS .
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Dlouhodobý hmotný majetek dle ČÚS a IFRS
Valášková, Mariana ; Mejzlík, Ladislav (advisor)
Práce se zabývá problematikou dlouhodobého hmotného majetku v účetnictví dle Českých účetních standardů (ČÚS) a Mezinárodních standardů účetního výkaznictví (IFRS). Obě oblasti jsou nejdříve rozpracovány samostatně pro seznámení se s danou problematikou. Výsledkem práce je potom především porovnání těchto dvou přístupů, odhalení rozdílů i shod, výhod a nevýhod, předností a nedostatků toho kterého přístupu.
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