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IFRS for Small and Medium-sized Entities
Chadimová, Aneta ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on the topic of The International Financial Reporting Standard for Small and Medium-sized Entities. The aim of this thesis is to introduce this standard to the readers, describe the reasons and circumstances of its publication and finally define pros and cons of its adoption. The aforementioned informations are inherent in the theoretical part, which is followed by the practical part, where readers can find selected examples of adjustments needed when transiting to International Financial Reporting Standard for Small and Medium-sized Entities.
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Komparace IFRS a českých účetních standardů v oblasti dlouhodobého majetku
Foltýnová, Dominika
This bachelor thesis compares IFRS and Czech accounting standards in the fixed assets field. The first part, called literature research, describes harmonizing strategies in European Union and their implementation into Czech accounting legislation. Then,, fixed assets are defined from the perspective of IFRS and IAS 16, IAS 17 and IAS 38 standards and also Czech accounting legislation. The second part, called own research, contains concrete calculations on which different approach to fixed assets is demonstrated.
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Dopady oceňování aktiv reálnou hodnotou na výpočet odložené daně z příjmů
Dostálová, Zita
Diploma thesis deals with the measurement of assets at fair value and its effects on the calculation of deferred income tax. Deferred income tax is solved from the perspective of the Czech accounting legislation and in the application of International accounting standard IFRS 13 -- fair value measurement. A partial aim is view this differences on specific data and define their impact on basic indicators of financial analysis. The first part is devoted to the harmonization of accounting, international accounting standard IFRS 13 and the issue of deferred income tax. Own part of the thesis deals with the application of revaluation model on selected assets and its effect on deferred income tax, such as the view of accounting operations, the impact on the accounting company statements and the impact on indicators of financial analysis. It is also compared to calculate deferred income tax according to Czech accounting legislation and in accordance with International financial and reporting standards IAS/IFRS.
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Účetní závěrka sestavená dle českých účetních standardů a IFRS
Konečný, Jiří
This bachelor thesis deals with main differences of financial statement drawn up in accordance with Czech Accounting Standards and IFRS. Theoretical part describes individual accounting statements of both financial statements and their requirements. Last two chapters of theoretical part are focused on basic differences and process of the first IFRS application. The practical part of thesis is dedicated to comparison of financial statements of concrete companies from transport sector. In conclusion of this thesis are named some strong and weak sides of both accounting systems.
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Účetní zachycení pachtu obchodního závodu dle české legislativy a Mezinárodních účetních standardů
Smutná, Šárka
This diploma thesis deals with comparison of the accounting treatment of lease of business according to the Czech accounting legislation and international accounting standards, including the identification of the impact of significant items on the financial statements, and in terms of both the landlord and the tenant perspective. The introductory part is devoted to understanding the essentiality of the lease of business, accounting harmonization and introduction of specific standards on the issue. Subsequently, the theoretical knowledge is applied to the model example of the lease of business, which is the based for the final assessment of the impact of accounting transactions related to the lease of business and recommendations for the faithful accounting of this issue.
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Účetní výkaznictví komerčních pojišťoven z pohledu české legislativy a mezinárodních standardů účetního výkaznictví
Podaná, Michaela
Diploma thesis deals with comparison of the financial reporting of commercial insurance companies according to Czech accounting legislation and International financial reporting standards. The first part focuses on the harmonization process in accounting, definition of the specifics and requirements on the financial state-ments of commercial insurance companies prepared in accordance with both sys-tems of reporting. Another part is devoted to the field of financial investments and technical reserves, their classification, measurement and accounting. The following chapter includes summary of the differences between both systems. Theoretical finding are applied on the illustrative example through which are analysed the impacts of different recording and measurement of the financial investments and technical reserves on the main components of the financial reporting.
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Rozhodování malých a středních podniků sestavujících konsolidovanou účetní závěrku o využití IFRS pro SME
Hrabalová, Jana
This diploma thesis deals with the issue of International financial reporting stan-dards for small and medium-sized enterprises (IFRS for SMEs) and their imple-mentation. Based on the questionnaire survey, the diploma thesis assesses attitude of small and medium-sized enterprises which prepare consolidated financial statement towards possible implementation of IFRS for SMEs and identifies potential benefits and obstacles of implementation of these standards. Furthermore, the diploma thesis contains a SWOT analysis of IFRS for SMEs and number of recommendations.
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Legal aspects of accounting harmonization
MRÁZKOVÁ, Pavla
The topic of the thesis is issue of comparison of the Czech and Slovak legislation and comparison of IFRS and IAS. The thesis uses namely method of comparison of legislative and professional literature. The Czech Republic included the most important elements of harmonization to their legislation. The Czech Republic would be, for the better transparency, stoped from the continuity of the tax system.
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Accounting harmonization with IFRS in Russian federation
Barikhashvili, Natella ; Mejzlík, Ladislav (advisor) ; Skálová, Jana (referee)
The thesis is devoted to recent improvements in the process of harmonization of the Russian accounting system with International Financial Reporting Standards. Firstly, it takes a look on the historical development of accounting in Russia, investigating reforms that were leading to transition to market economy. Onwards, it provides a description of the regulation of financial accounting and the placement of the accounting profession in Russia, providing insights of the gradual implementation of IFRS into Russian legislation. Finally, the thesis features the auditing profession, which is also undergoing some changes at the moment.
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