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Working capital in accounting according to IFRS
Kim, Alyona ; Purina, Marina (advisor) ; Peprníčková, Mariana (referee)
The bachelor thesis on the theme, Working capital in accounting according to IFRS, focused on the individual components of working capital especially their accounting and valuation procedures according to international financial reporting standards from a theoretical point of view. The aim is to demonstrate the methodology of the separate parts that are usually used on the model of major joint-stock companies. Next, assess whether there is a large variation in the structure of the working capital and its value structure, depending on the businesses sector of performance. At the end of the thesis is a summary of the results of the practical part.
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Endorsement of IFRS 9
Virt, Jan ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.
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Accounting regulation in Kazakhstan
Li, Anna ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
The goal of the bachelor thesis is to provide information on the current accounting regulation in Kazakhstan and to explain the development of the accounting in Republic of Kazakhstan. In addition, the difficulties of the application of the International financial reporting standards of financial accounting, which the young state had faced in the beginning, will be emphasized. The core part of the paper is the analysis of positive and negative aspects of the transition from local accounting to IFRS and the related issues of the taxation of the local companies, based on the assumption that they use IFRS to compile their final accounts.
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Creative Accounting
Štěpančík, Jan ; Svitlík, Jan (advisor) ; Peprníčková, Mariana (referee)
This thesis clarifies the concept of creative accounting, defines it and distinguishes it from fraudulent acting. The thesis further describes particular practices of creative accounting, which are divided into three main categories. In conclusion, the thesis captures the occurrence of the creative accounting in the world and reactions it initiated.
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Creative accounting with a focus on tax reduction
Novotná, Petra ; Svitlík, Jan (advisor) ; Peprníčková, Mariana (referee)
The bachelor thesis deals with the topic of creative accounting. First, it focuses on clarifying the very concept of creative accounting and various views on it, describing the methods of creative accounting and the motives that lead to the manipulation of financial statements. The types of financial statements manipulation fall into three levels depending on the sanctions that can be imposed against the entity. Second, it focuses on the specific motive of corporate income tax reduction, primarily in the first stage of manipulation of financial statements where the entity is not subject to any sanctions. At the end of the thesis, an illustrative example of the specific limited liability company is given, where tax deductibility practices are applied.The bachelor thesis deals with the topic of creative accounting. First, it focuses on clarifying the very concept of creative accounting and various views on it, describing the methods of creative accounting and the motives that lead to the manipulation of financial statements. The types of financial statements manipulation fall into three levels depending on the sanctions that can be imposed against the entity. Second, it focuses on the specific motive of corporate income tax reduction, primarily in the first stage of manipulation of financial statements where the entity is not subject to any sanctions. At the end of the thesis, an illustrative example of the specific limited liability company is given, where tax deductibility practices are applied.
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The effects of changes in the reporting of leases under IFRS
Hacmacová, Veronika ; Peprníčková, Mariana (advisor) ; Vašek, Libor (referee)
The bachelor thesis deals with the reporting of leases under International financial reporting standards and the changes that will bring the newly issued IFRS 16, which was created in cooperation with the IASB and the FASB in the framework of the convergence process. The first part of the work is focused on the current arrangements for the reporting of leases under IAS 17 and describes the reasons for the formation of the convergence process. Further are described the ways of transition to the new standard and the new reporting rules of the lease. The practical part deals with the analysis of the annual reports of the airlines, when confirmed by the frequent use of leases, especially operating. The impact of the introduction of the new standard IFRS 16 is outlined on the example of a specific airline.
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IFRS implementation: A case of real company
Balík, Pavel ; Procházka, David (advisor) ; Peprníčková, Mariana (referee)
The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards.
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