|
|
Analysis of IFRS for SME
Ottová, Veronika ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS. Next section is focused on individual parts of financial statements in accordance with IFRS for SME, description of rules and principles for reporting and comparison with full IFRS. Theoretical foundings are illustrated on the financial statements of MES-IMPILO, company which uses IFRS for SME. Final chapters examine possibilities of implementation the IFRS for SME in EU and Czech Republic, countries which have already addopted IFRS for SME and application IFRS for SME in companies.
|
|
|
actual problems in reporting of small and medium enterprises
Polák, Martin ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This theses is focussed on the issue of reporting of small and medium companies under IFRS for SME. The goal is to evaluate advantages and disadvantages of this reporting in czech enterprenual surrounding. At the beginning of the theses I outline the fundamentals of reporting under czech accounting principles and under IFRS for SME. The practical part is devoted to conversion of Financial Statements from czech accounting principles to IFRS for SME of a construction company that meets the criteria of a medium enterprise.Upon comparing of the both Financial Statements I have come to a conclusion that the Financial Statements under IFRS for SME give certainly a greater evidence than the Financial Statements under Czech accounting principles. Although I have come to a conclusion that the Financial Statements under IFRS for SME are better, their applicability for some companies could be questionable. Such a company could be the one that does not have separate owners and managers.
|
|
|
Aspects and contexts of electronic financial reporting
Velechovská, Lenka ; Mejzlík, Ladislav (advisor) ; Müllerová, Libuše (referee) ; Juhászová, Zuzana (referee)
Dissertation thesis in theoretical part deals with the influence of information and communication technologies on financial reporting, discusses the financial reporting aspects of the Internet, describes the characteristics and use of XML and XBRL, identifies opportunities and risks of electronic documents and possible changes in the work of auditors. Practical part provides an empirical survey on how financial statements are being published in the Czech Republic via the Internet. The sample of entities identifies and then presents the place and form of disclosure of financial statements to users with a view to regulating the relevant legislation.
|
|
|
Controlling as a method of control of an organization
FLORIÁNOVÁ, Milena
The diploma thesis under the title "Controlling as a method of control of an organization" is concentrated on controlling in a particular organization. The objective of this thesis is presentment of controlling as a method of control of an organization, whom an objective is reach of an planned society`s values. The theoretical part of the thesis presents the sence and tasks of controlling. The author presents calculations, planning, budgetes, business controlles because controlling is based on these systems. The practical part brings an analyse of controlling in a particular organization. In the conclusion, the particular organization controlling arrangement is assessed, and appropriate changes for the organization are suggested.
|
|
| |
|
|
Development of Icelandic accounting system
Cejpková, Barbora ; Zelenka, Vladimír (advisor)
This paper concentrates on development of Icelandic accounting system. In the first part there is described the legal background and all the institutions which have an impact on financial reporting in Iceland. The second part is about the influence of inflation on financial reporting. There are mentioned national principles of Icelandic accounting and in the end there is forcasted the future development.
|
|
|
International Accounting Standards in the banking
Nábřežná, Anna ; Křížek, Tomáš (advisor)
The work deals with international accounting standards and defines the standards governing the particular accounting and reporting banks. I wanted to give as faithful picture of the situation in the banking sector after the introduction of International Accounting Standards. I came to the individual effects, I disassembled one of the most important standards and outlined their positives and negatives. In conclusion of my work I assess the current situation of banks and possible future developments of financial reporting.
|
|
|
Reporting
Šnáblová, Olga ; Menšík, Michal (advisor) ; Přibyl, Jiří (referee)
Práce se zabývá vykazováním ? reportováním v tabulkovém procesoru. V první, teoretické části, práce vysvětluje pojem reportingu, jako jedné ze základních funkcí controllingu. Dále je věnována pozornost vykazování pro externí uživatele (externí reporting). Těžištěm práce je však otázka interního reportingu. Praktická část se zabývá tvorbou tabulek v prostředí MS Excel. V závěru práce je naznačena a okomentována struktura a vzhled interních reportů.
|
|
|
Časová hodnota peněz v účetnictví
Novotný, Jan ; Procházka, David (advisor)
Tato bakalářská práce se zaměřuje na přiblížení problematiky časové hodnoty peněz a jejího vykazování v účetnictví. Zdaleka nepostihuje všechny problémy a výskyty využití časové hodnoty peněz v účetnictví. Pohled na problematiku je koncipován z hlediska Mezinárodních standardů účetního výkaznictví IAS/IFRS. Práce ukazuje základní vzorce pro výpočty časové hodnoty peněz, možnosti výpočtů použitelných pro účetní praxi a příklady účtování účetních případů, kde je podle Mezinárodních standardů účetního výkaznictví přípustné, popřípadě nezbytné použití metody časové hodnoty. V práci jsou použity jednoduché konkrétní případy, které mají za cíl čtenáři osvětlit postup výpočtu a následné zaúčtování.
|
|
| |
guest ::
