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Optimization of Conversion Process of Financial Statements Compiled in accordance with Czech law regulation to Financial Statements by IFRS
Novotná, Dagmar ; Stárová, Marta (advisor) ; Marta, Marta (referee)
As the name of the thesis suggests, its main objective is based on the optimalization of financial statements prepared pursuant to Czech precepts of law to financial statements pursuant to IFRS (Internation Financial Reporting Statements). The main objective was achieved by partial fulfilment of the objectives, which include analysis of the key differences between the financial statements of the two mentioned accounting systems.
Withdrawals were mainly from the accounts and financial statements of the enterprise of SXX s.r.o., the accounting and consolidation of the company´s internal standards and guidelines consolidated whole. The company is a part and an entity of consolidated whole who is one of the world´s leading system suppliers of carton packaging and filling machines for beverages and food. The company transforms dates from its accounting system in the consolidation package, which also operates the parent company. In the light of the analysis were finally processed separate financial statements of the company under both laws.
The contribution of the thesis is as outlined in the foundations of theory and practical examples of recognition of selected operations on the actual company, their transformation and the final recognition by the two accounting system.
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Comparison of Principles and Methods of IFRS and Czech Accounting Regulations
Vdoviak, Marián ; Stárová, Marta (advisor) ; Lenka, Lenka (referee)
The subject of the thesis is comparison comparison of principles and methods of
International financial reporting standards and Czech accounting regulations. The first part
describes the history and development of IFRS, principals and last but not least the process
of harmonization IFRS and European legislation. Further are described assumptions for
recognition of each elements of financial statements, their valuation and reporting. At the
conclusion of this chapter is devoted to the new IFRS 15 Revenues from contracts with
customers, defining a new model for revenue recognition. The second part is focused on a
specific practical examples, on which is demonstrated difference in the recognition, using
various systems.
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