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National Repository of Grey Literature

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Selected accounting transactions in foreign currencies in services Vojáčková, Martina ; Roubíčková, Jaroslava (advisor) ; Strouhal, Jiří (referee) The work is devoted to selected accounting transactions in foreign currencies in services. The introductory part defines the term services and their accounting issues. Another section is focused on the Czech legislation in the foreign currency in accounting, followed by selected accounting transactions in foreign currency, related to receivables and liabilities in connection with provide services. In the second half of the work are described specific services, represented by franchising and its financial resources in foreign currency. The whole issue is accompanied by a withholding tax and value added tax in services segment. Detailed record

Rezervy dle českých účetních předpisů a IAS/IFRS Vojáčková, Martina ; Velechovská, Lenka (advisor) V bakalářské práci jsou popsány dva pohledy na rezervy . První pohled představuje českou účetní úpravu a druhý pohled nastiňuje problematiku rezervy podle Mezinárodních standardů účetního výkaznictví. Celá bakalářská práce směřuje k vytyčení nejvýznamnějších rozdílů mezi českými účetními předpisy a IAS/IFRS. Velká část je věnována rezervám na opravy dlouhodobého hmotného majetku, rozdílnému pojetí definice rezervy a rezervám na restrukturalizaci. I když rezervy v České republice vycházejí z IAS 37, není jim věnován tak velký prostor jako v IAS 37. Detailed record

See also: similar author names
2	Vojáčková, Magdalena
1	Vojáčková, Markéta

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