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Accounting policy of the entities preparing their financial statements in accordance with IFRS
Čontošová, Katarína ; Zuzana Juhászová, doc. Ing. Mgr. PhD., prorektor Ekonomické univerzity v Bratislavě (referee) ; Tumpach, Miloš (advisor)
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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Implementation of IFRS 13 Fair Value Measurement in the Selected Business Unit
Vlčková, Veronika ; Střížová, Dana (referee) ; Křížová, Zuzana (advisor)
Bachelor´s thesis deals with the developments of fair value measurements rules and presentation of major changes in this field. The main objective is the international accounting standard IFRS 13 – Fair Value Measurement and its application in specific company. The analysis of long-term tangible assets is the cork of the work. A point is to show the revaluation impacts, eventually a reduction in the value of that asset in the financial statements. Subsequently, there are displayed risks to users of financial statements resulting from accounting information.
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Explanatory power of financial statements prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (US GAAP)
JAROŠOVÁ, Lenka
The title of this thesis is: Explanatory Power of Financial Statements Prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Ac-cepted Accounting Principles (US GAAP). This thesis compares the differences between Czech accounting legislation, International Financial Reporting Standards, and Generally Accepted Accounting Principles (US GAAP), regarding financial state-ments. The work is divided into a theoretical and practical part. The theoretical part of the work mainly describes the requirements for individual financial statements com-piled according to Czech accounting standards as well as IFRS and US GAAP. Then it defines the main differences in the statements compiled by various accounting sys-tems. The aim of the practical part is to apply theoretical knowledgeon practical examples in a company called Moravské kovárny, a. s. (=Moravian smithy, joint-stock company). First, the procedure for preparation of financial statements in accordance with CAS in society is described in detail, and subsequently, problematic parts are selected, where there is a fundamental difference in reporting compared to IFRS and US GAAP, and a transition to statements corresponding to the requirements of these accounting systems is implemented on them. Using a practical application, it is possible to track specific examples, how individual accounting operations affect profits and the structure of balance sheet items.
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Legal regulation of accounting of entrepreneurs
Sýkora, Ondřej ; Zahradníčková, Marie (advisor) ; Horáček, Tomáš (referee)
95 Abstract The purpose of this thesis is to analyse the legal regulation of accounting of enterpreneurs in Czech republic, but international aspects are also mentioned, especially the process of harmonisation of accounting in European Union and formation and development of International Accounting Standards and Generally Accepted Accounting Principles. It defines the concept, which is called "accounting law" within the meaning of the set of rules of law governing the methods of bookkeeping and rights and duties of accounting entities. The thesis is composed of introduction, six chapters and conclusion. Each of them deals with diferent aspects of accounting and its regulation. Chapter One defines the historical evolution of accounting. The chapter is subdivided into three parts. Part One describes forming factors of bookkeeping, Part Two focuses on genesis of accounting and Part Three explains the legal regulation in Czech republic from 1918. Chapter Two is subdivided into four parts. Part One explains the concept of accounting, Part Two focuses on its object in the meaning of relevant facts, which has to be recorded in accounting. Part Three enumerates the basic accounting principles and explains its relevance. The theme of Part Four is the position of accounting law in the system of law, so it...
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Reporting of tangible fixed assets according to Czech and international accounting standards
STRNADOVÁ, Michaela
The aim of the bachelor thesis is to describe the reporting of tangible fixed assets in terms of Czech legislation and International accounting standards, which is used by companies located in the Czech Republic. The contents of the theoretical part is the definition of the reporting of fixed assets from the perspective of Czech accounting standards, which consists of definition, acquisition, valuation, depreciation, technical evaluation and elimination. Followed by the definition of the reporting of fixed assets from the perspective of International accounting standards with the same parts. The comparison between these two methods is concluded into the theoretical part. The practical part of this bachelor thesis is elaborated on the basis of specified examples. These examples are resolved with information from company ABC, s.r.o. The solution is performed first by using Czech accounting standards and then using International accounting standards. For each example the differences are indicated and described.
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Aspects of Leasing in EU and in CR
Chytilová, Gabriela ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.
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