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Účetní závěrka v ČR
Kolářová, Petra ; Cardová, Zdenka (advisor) ; Lovas, Miroslav (referee)
The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.
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Financial Statements from perspective of the Czech Accounting and IFRS
Schäfrová, Andrea ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
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Vypovídací schopnost účetní závěrky sestavené v souladu s IFRS
Benešová, Lenka ; Neumaierová, Inka (advisor) ; Kaplan, Zdeněk (referee)
Tato práce si klade za cíl porovnat obraz finanční výkonnosti podniku poskytnutý českým účetním systémem s obrazem, který poskytují výkazy zpracované dle Mezinárodních standardů účetního výkaznictví (IFRS). Na příkladu společnosti ATAS elektromotory Náchod, a.s. je ukázáno, jak se přechod na výkaznictví dle IFRS projeví ve vybraných finančních indikátorech. Pro zhodnocení celkové výkonnosti podniku byl dále použit model INFA.
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Accounting for long-lived assets in internationally accepted accounting systems
Oplt, Lukáš ; Krupová, Lenka (advisor) ; Kudrnová, Lenka (referee)
This work deals with accounting treatment of tangible and intangible assets in International financial reporting standards (IFRS). It illustrates main problems and various methods when accounting for assets. Where deemed appropriate it indicates the accounting treatment of US GAAP. First chapter is concerned with general description of accounting harmonization and the Framework of IFRS. Second chapter deals with IAS 16 -- Property, plant and equipment. Third chapter identifies main differences between IAS 16 and IAS 38 -- Intangible assets focusing on issues related to the special nature of intangible assets. Fourth chapter works with annual reports and comes out with a statistic of IFRS methods and procedures adherence.
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Fixed Assets Financing: Credit and Leasing
Frolov, Igor ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.
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Financial Statement according to the Czech Regulations and the transfer to IFRS
Samuelová, Hana ; Müllerová, Libuše (advisor)
The subject of the presented Bachelor Work is the Financial Statement according to the Czech Regulations and the transfer to IFRS. The presented thesis compares the financial statement made according to the Czech regulations and according to the IFRS. The first part is concentrated on the account controlling and harmonization and on the Czech accounting legislation. The second part deals with the financial statement and financial reporting made according to the Czech regulations. The third part describes the requirements of the International Financial Reporting Standards regarding the financial statement and financial reporting. The last part is concentrated on the general differences between the Czech accounting legislation and IFRS.
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