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National Repository of Grey Literature

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	Analysis of Differences in Presentation of Fixed Assets in accordance with IFRS and under Czech Accounting Law Dobešová, Věra ; Dolejšová,, Miroslava (referee) ; Beranová, Michaela (advisor) This bachelor´s thesis is concerned about The Czech Accounting Law in comparison to The International Financial Reporting Standards. This work compares these two accounting frameworks, defines their differences and relevant conformity. It targets the concrete standards, which deal with fixed assets. Finally, through interpretation of the results, it makes a conclusion and concepts of solutions. Detailed record
	IFRS and Czech Accounting Adjustment Šprochová, Iveta ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor) The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company. Detailed record
	Selected Differences Between Czech Financial Accounting and IFRS Hlaváčková, Lucie ; Ing.Petra Zemánková (referee) ; Hanušová, Helena (advisor) This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company. Detailed record
	Reporting of Intangible Assets according to Czech Accounting Legislation and IFRS in the Selected Business Units Gonová, Lucia ; Tumpach, Miloš (referee) ; Křížová, Zuzana (advisor) The diploma thesis is focused on reporting of intangible assets according to Czech accounting legislation and International Financial Reporting Standards. Based on the comparison of intangible assets reporting, the impact of the differences on the financial situation of selected business units operating in the energy industry is mentioned. It contains a proposal for a procedure to assess the relevance of displayed information about intangible assets to selected groups of users of financial statements. Detailed record
	Reporting of Long-term Assets according to Czech Accountig Legislation and IFRS Horáková, Kateřina ; Ing. Jiří Ficbauer CSc., MBA (referee) ; Křížová, Zuzana (advisor) The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity. Detailed record
	Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on Economy of the Private Corporation Kaňová, Marie ; Hlaváčková, Lucie (referee) ; Hanušová, Helena (advisor) The diploma thesis is focused on comparison of selected differences in accounting and reporting of items in statutory financial statements which arise between Czech accounting legislation and International Financial Reporting Standards. Based on the selected differences, the effect of applying IAS / IFRS requirements on assets, liabilities and company's financial statements is described there. At the end of the thesis, the selected indicators of financial analysis are calculated, showing the performance of the company and its financial position. Detailed record
	Comparison of IFRS and Czech Accounting Legislation in Fixed Assets and Provisions Hájková, Jana ; Basovníková,, Marcela (referee) ; Beranová, Michaela (advisor) This bachelor’s thesis is aimed at accounting procedures comparison of International Financial Reporting Standards and Czech accounting legislation. The objective of this thesis is to identify important differences in field of fixed assets and provisions accounting and to assess how the application of IFRS influences the productivity image of particular corporation. In terms of practical part of this thesis it is assessed whether the convergence of Czech accounting legislation to IFRS would be beneficial. Detailed record
	Some Diferences between Czech Accounting Standards and IFRS in the Condition of the Selected Firm Jobánek, Jan ; Král, Vítězslav (referee) ; Hanušová, Helena (advisor) This master´s thesis points out the differences between the final accounts created according to the Czech accounting standards and the ones created according to the international financial reporting standards. It explains the influence of the discovered differences to the economic results of the company. The work might serve as a guide for transferring the final accounts. Detailed record
	Analysis of Differences in Presentation of Fixed Assets in accordance with IFRS and under Czech Accounting Law Krátká, Tereza ; Prachař, Marek (referee) ; Beranová, Michaela (advisor) This bachelor´s thesis focuses on the evaluation of the Czech Accounting Law in comparison with The International Financial Reporting Standards. The aim of this bachelor´s thesis is to define the differences in reporting of fixed assets and define their impact on business performance. Detailed record
	Project of Methodology of Comany´s Financial Statements Transformation in Accordance with the IFRS Blažková, Irena ; Kocman, Lubomír (referee) ; Beranová, Michaela (advisor) This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting legislation to the IFRS. The analytical part of the thesis shows the differences in reporting according to Czech accounting legislation and IFRS in the selected company. The final part of the thesis deals with the determination of the impact of the application of different systems of reporting financial information on the image of the financial position and business performance. Detailed record

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