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Immovable property in accounting and in taxes
Bastlová, Soňa ; Müllerová, Libuše (advisor) ; Vašek, Libor (referee)
This thesis is focused on the comparison of immovable property measurement according to the International Financial Reporting Standards (IFRS), International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and Czech accounting legislation. In addition, the thesis also deals with the law requirements regarding income tax related to this type of assets. Introductory chapter discusses the definition and classification of immovable property according to mentioned regulations. The main part of the thesis describes, compares using tables and particularly assesses measurement of immovable property at the time of recognition and after the recognition. The last two chapters are supplemented with a number of practical examples in order to illustrate the application of the theoretical knowledge.
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IFRS for SMEs and its implementation in the Czech company
Čížková, Klára ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The diploma thesis is focused on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Its origin and development is introduced and the opinions of the accounting experts on its worldwide adoption are assessed. The paper also contains the comparison between the standard and the International Financial Reporting Standards (so called full IFRSs). The standard adoption is illustrated and all consequences are analyzed within the conditions of the Czech company, whose characteristics are in accordance with the definition of small and medium-sized entities stated in the standard.
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Introduction of IFRS for SMEs and its possible adoption in EU
Dvořák, Martin ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with a recently published set of accounting rules intended for small and medium-sized entities, called IFRS for SMEs. This accounting framework created by IASB is aspiring to be general used document ensuring worldwide comparability of financial statements on the field of small and medium-sized entities. Thus, the main objective of this thesis is to describe its current position in the world and to summarize the pros and cons arguments which prevent or encourage next expansion. The thesis tries to analyze this fact in detail in connection of European Commission view.
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Provisions - comparison of IFRS for SMEs and Czech accounting standards
Kubíková, Martina ; Ďurianová, Gabriela (advisor) ; Vašek, Libor (referee)
The Bachelor thesis is focused on provisions in accounting from the point of view of Czech accounting standards and International Financial Reporting Standards for Small and Medium-Size Entities. The main purpose is to define the basic differences between the two accounting systems in the area of provisions in accounting. Then it briefly describes the IFRS for SMEs and small and medium-sized enterprises in Czech Republic. The main differences between the accounting systems are identified on the basis of theoretical and practical comparison, in the area of provisions in accounting and also in general.
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Application of the IFRS for Small and Medium-Sized Entities in Czech environment
Laboutka, Marek ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.
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Accounting for Small and Medium Enterprises
Kocingerová, Dominika ; Strouhal, Jiří (advisor) ; Hejtmánek, Karel (referee)
The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.
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