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True and fair view of the acounts to Czech Financial Standard and IFRS
POLÁKOVÁ, Jana
The aim of the bachelor´s work was the comparison of accounting reports of the chosen company, which shows final accounts according to ČÚP (Czech accounting regulati-ons), but for its parent company in France shows final accounts according to IFRS. In the first part of the work there are described the accounting methods, principles, the content, the composition of final accounts according to Czech accounting regulations and according to international accounting standards including the description of chosen accounting cases in IFRS financial lease, small long-lived assets and construction con-tracts. The second part is concentrated on the real accounting cases, with the comparison of showing in the company reports according to ČÚP and IFRS. Due to the limited extent of the work there is only the comparison of balance sheet and income statement. On the basis of the work result there was a recommendation to the company how to correct accounting of construction contracts in IFRS.
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Harmonization of financial statement within the European Union
NOVÁČKOVÁ, Lucie
The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.
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Comparison of Accounting Statements Under Czech Legislation and Under IFRS/IAS.
JAREŠOVÁ, Štěpánka
The objective of this thesis is to compare financial statements prepared under Czech law (?ČÚL? or ?CZ GAAP?) and financial statements prepared under international accounting standards IAS/IFRS. The theoretical part elaborates on the formal comparison of financial statements prepared under ČÚL and under IAS/IFRS and the objective of the comparison is the contents, form and methods used for preparing financial statements under the two legislations. General accounting in the Czech Republic is governed by Act 563/1991 Coll., on Accounting and IAS/IFRS is similarly governed by the Framework. The other part discusses some selected IAS/IFRS standards that are applied in a certain company and they are compared with Czech accounting standards. The practical part of the thesis discusses the transformation of the financial statements prepared under ČÚL to financial statements under IAS/IFRS in a certain company. As a result of such transformation, certain lines disclosed under the balance sheet and the income statement show different figures and they have impact on the closing amounts and the profit/loss of the company. The outcome of the practical part are reports prepared under ČÚL and under IAS/IFRS and in the end I assess the influence of different methods used on the reported data. I focused only on two most important parts of financial statements, i.e. balance sheet and income statement.
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Profit or loss in accounting and tax base
Němcová, Adéla ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.
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Measurement of financial performance of a company
Žák, Tomáš ; Wagner, Jaroslav (advisor) ; Kubacká, Gabriela (referee)
This thesis deals with measurement of financial performance of a company. The main goal of the thesis is to find appropriate tools and use them to enhance current situation in specific company. In theoretical part it analyses problem in general.Then, it analyses the problem from the point of view of International Financial Reporting Standards (IFRS) and finally from the point of view of Management accounting. In practical part, the earned knowledge is used to achieve improvement in performace measurement in the chosen company.
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Factoring as an Advanced Means of Business Financing in Kubousek, s.r.o. company
Siegelová, Michaela ; Stejskalová, Irena (advisor) ; Zmrhalová, Alena (referee)
This bachelor thesis is called "Factoring as an Advanced Means of Business Financing in KUBOUŠEK s.r.o. Company" and elaborates on the advisability of transferring from the existing model subsisting in bank-overdraft-based financing of the company operations to a model of financing by factoring. Furthermore, it considers the selection of a suitable banking-house as a partner to put this operational financing into action. The resulting outcomes concerning the applicability of factoring compared to the suitability of bank overdraft are general and applicable not only to the KUBOUŠEK s.r.o. Company but also to other similar companies in need of finding a suitable financing method for their business operations. The conclusions in respect to selecting a suitable banking-house are specific for the analyzed company and time limited to the year of 2009 as that is the validity period of the terms and conditions offered by individual banks. The thesis explains in detail the functional principles of factoring. It lists individual types of factoring currently available in the Czech market, with further clarification of general benefits and disadvantages of using the individual types of factoring. The thesis continues to explain the functional principle of bank overdraft as currently used by the analyzed company, listing its general benefits and disadvantages, followed by a comparison of variant types of factoring in selected banks with presence in the Czech Republic. Based on this comparison, one factoring variant and one banking house are selected as the most suitable. The main objective of this thesis is to compare the currently applied variants of bank overdrafts and the selected most suitable factoring services available with the selected bank that KUBOUŠEK s.r.o could use.
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Income statement - content and predictive ability
Pavlíčková, Michaela ; Randáková, Monika (advisor)
This bachelor thesis deals with the content and predictive ability of the income statement. The thesis is divided into four parts. The first part refers to the delimitation of profit/loss and accounting principles and fundamentals, which are alleged at formation of income statement. The second part deals with the income statement forming according to International Financial Reporting Standards. Information on Framework, income, expenses and the operating results is founded there. The third part is focused on the income statement forming in the Czech Republic, where the accounting legislation of the Czech Republic, the income statement and its individual entries are described. The fourth part is a summary of diversities and differences between the income statement forming according to IFRS and the income statement forming in the Czech Republic.
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Implementation of IFRS
Jirmusová, Lucie ; Pelák, Jiří (advisor) ; Sklenár, Roman (referee)
Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the implementation process shown on a particular Czech company -- RETAL CZECH a.s.
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Trading income and its settlement
DOLEJŠÍ, Alena
The subject of my bachelor thesis is Trading income and its settlement. I have described closing entries and procedures that conduce to ascertainment of trading income, its publication and transformation into tax base in order to compute a corporation income tax. These bookkeeping operations are known as a financial statement. They take place at the end of current accounting period and at the beginning of following accounting period. The purpose of financial statement is to disclose all relevant information about property, financial and income situation of company. The aim of my bachelor thesis has been to describe this accounting sphere coherently, schematically apply theoretical pieces of knowledge in chosen company and compare achieved results with information that were recorded by addressed company for a same accounting period. I was interested whether there is possible to deviate and simultaneously to be in conformity with rules of law and what the consequence of usage of alternative processes is. I have focused on closing the books of accounts, ascertainment of trading income and preparation of the balance sheet and profit and loss statement for a year 2007 in practical section of my thesis.
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