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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Analysis of possibility of Conceptual Framework IPSAS implementation to Czech accounting legislation
 Jančí, Veronika ; Svoboda, Michal (advisor) ; Zelenka, Vladimír (referee)
The main objective of this diploma thesis is to familiarize the readers with the Conceptual Framework relating to the International Public Sector Accounting Standards IPSAS. Introduction is dedicated to the public sector, its basic characteristics and its nature in general. For easier understanding of the issue is further discussed about international financial reporting systems; IFRS and US GAAP is mentioned primarily. The greatest scope is left to the main topic, to the Conceptual Framework IPSAS. The thesis discusses the basic principles and requirements for financial reporting of public sector entities which are regulated by Conceptual Framework IPSAS. Attention is also focused on comparison with the accounting system in the Czech Republic for the purpose of analyzing the possibilities of its implementation in Czech accounting legislation.
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Investment transfers in accounting of municipalities and contributory organizations
 Jančí, Veronika ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
This bachelor thesis deals with accounting of transfers in the public sector in the Czech Republic. Specifically, it focuses primarily on the municipality and contributory organizations. The thesis includes definitions regarding the public sector, public administration and selected entity. There are also brief discriptions of legal standards related to accounting in this specific area. The most important part of the thesis is a chapter dedicated to the accounting of transfers, especially in regards to investment. In this thesis there are also illustrative examples. The application part focuses on the accounting of transfers in practice, in this case in terms of the Municipal Club Litovel.
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