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International Financial Reporting Standards
Sedláčková, Vendula ; Cenek, Jan (referee) ; Fedorová, Anna (advisor)
Bachelor´s thesis deals with approache International Financial reporting standards IAS/IFRS. It investigates process their creation, connections with Czech book regulations and American standards US GAAP. First of all aim at the standard IFRS 8, which compenoates for standards IAS 14. There are analyzed their theoretical bases, changes and contribution for companies.
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Analysis of Differences in Presentation of Provisions in accordance with IFRS and under Czech Accounting Law
Schulzová, Milada ; Jagošová, Blanka (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is to analyse differences in presentation of provisions in accordance with IFRS and under Czech accounting law. The thesis consists of two parts - theoretical and practical. Theoretical part engage in issue of legal accounting regulations and creation of provisions in Czech Republic as well as internationally, particularly in the European Union. The work analyses link between Czech accounting law and IAS 37. The second part looks into problem of creation and reporting of provisions in company SAGIMA CZ, Ltd. belonging to an international group of companies, of the tax impact of provisions and the differences between financial statements compiled according to IFRS and ČÚP.
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Reporting of Accounting Information in Different Systems
Malý, Zdeněk ; Dubový, Roman (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Vykazování dlouhodobého nehmotného majetku v různých účetních systémech
Vlková, Lucie
The goal of the thesis Reporting of intangible assets in different accounting systems is to draw substantial differences and the implications of the application to an entity based on the analysis of methods keeping the records of long-term intangible assets within the frame of the Czech legislation, International Accounting Standards and American Generally Accepted Accounting Principles. The thesis is focused especially on software and research and development. The differences are then displayed in practical examples of selected companies and also supplemented with calculated indicators of the financial analysis.
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Systém vedení účetnictví v ČR a USA
Štveráček, David
Štveráček, D. Accounting system in the Czech Republic and the USA. Bachelor thesis. Brno: Mendel university, 2020. This bachelor thesis with the title Accounting system in the Czech Republic and the USA deals with analyse and comparation of the accounting systems and concretely focuses on financial statement. Thesis is divided into theoretical and practical part. In the theoretical part there are described the theoretical knowledge that are based on economical literature. The practical part analyses the differences between the systems. Based on identified differences the thesis suggests the changes which could help to improve the content definition of the Czech accounting system.
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Významnost nehmotných aktiv v účetních závěrkách firem podnikajících ve vybraném sektoru
Škrháková, Monika
The bachelor thesis deals with issues of significant intangible assets. In the theoretical part are define intangible assets according to Czech legislation, international standards and American standards and their valutation. The empirical part deals with the intangible assets in final accounts of companies and their composition in the time line. In the conclusion deal with influence of activation and valutation overrated value to ordinary income.
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