|
| |
|
|
IFRS for SMEs applied to a specific company
Höflerová, Hana ; Vašek, Libor (advisor) ; Valášková, Mariana (referee)
The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.
|
|
|
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.
|
|
|
Animals - Aspects of Financial Reporting, the Valuation in Terms of Czech Accounting Standards
SLAVÍKOVÁ, Michaela
This thesis deals with the accounting problem which is concerned with animals within the Czech Accounting Standards. The content is divided into the characteristic of animals in accounting, the financial reporting and the valuation in terms of Czech Accounting Standards. The aim of this thesis is to clarify the accounting and reporting for animals in stocks and fixed assets. There exist many doubts connected to the issue "in what time we charge animals in stocks and since when we charge them in fixed assets". The accounting for animals is very specific, particularly in the area of valuation. The practical part of the work is devoted to more examples of valuation and illustrations of financial statements. In practice, there are many errors of reporting and accounting for animals. The goal of this work is to avoid these mistakes and organize the mentioned knowledge.
|
|
|
Dopad potenciálního zavedení IFRS pro SME v ČR v oblasti dlouhodobého majetku
Šebková, Jana
The diploma thesis deals with the impact of different fixed assets presentation standards according to the Czech Accounting Legislation (CAL) and International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The main goal of the diploma thesis is to evaluate the impact of different presentation standards from CAL and IFRS for SMEs perspective on the values of financial statement items that affect the transparency of the selected financial analysis indicators. The theoretical section of the thesis focuses mainly on fixed assets according to IFRS for SMEs and its comparison with fixed assets according to CAL and IFRS for SMEs. The practical section of this thesis identifies the areas of fixed assets which are described differently by CAL and by IFRS for SMEs and sets them to model cases. Then a quantification of the differences in the financial statements is performed by using model accounting units arising due to different ways of reporting. The quantification is then followed by an evaluation of the impact on selected indicators of financial analysis.
|
|
|
Conversion of the financial statements according to the Czech accounting principles to the US GAAP and their influence on investors
Cernenco, Marina ; Žárová, Marcela (advisor) ; Procházka, David (referee)
This thesis examines the influence of financial reporting on present and potencial investors and creditors, in the context of the comparison of requirements and accounting policies applied by national regulations and U. S. GAAP. The comparison is done in the framework of the conversion of financial statements which is essensial for Czech companies simultaneously following different accounting principles. The theoretical part is devoted to examining the influence and role of financial statements prepared in accordance with accounting regulations and U. S. accounting standards, with a more detailed analysis of selected accounting areas of. Attention is also paid to the conversion process, possibilities of its implementation as well as limitations and problems associated with it. Based on the teoretical part the analysis of the conversion process is done on the example of a particular company.
|
|
|
The Future of British Financial Reporting
Eckertová, Zuzana ; Žárová, Marcela (advisor) ; Procházka, David (referee)
This study examines changes in British financial reporting that are in the progress with the focus on the year 2012. The subject of the analysis are the differences in selected areas between the new proposals (FREDs 46-48) and current FRSs, former proposals (FREDs 43-45), IFRS for SME, and "full" IFRS. The results suggest that Britain continues to preserve some particular treatments, even though those are not fully in line with IFRS for SME or "full" IFRS. In addition to this, formats of the financial statements according to UK GAAP were examined. The result suggests that the current formats defined by the company law will be preserved. The popularity of vertical balance sheet, which is typical for the UK, is illustrated by examining financial statements of selected companies.
|
|
|
Accounting regulation in Kazakhstan
Auyelbekova, Dana ; Vašek, Libor (advisor) ; Skálová, Jana (referee)
This work analyzes the current accounting system of Kazakhstan to obtain information about possibility of the integration of Kazakhstan into the international community in the area of financial reporting. The main idea is to show that Kazakhstan as a developing country aims to cooperate with foreign countries to reach a new level of economic development. For this cooperation it will be necessary to use the International Financial Reporting Standards (IFRS) to be transparent to other countries. To fulfil this goal it will be explored legal regulation of the accounting system, methods of using national and international financial reporting standards by companies. In the end it will be mentioned consistency of tax regulation and accounting system, particularly how companies that provides financial reporting according to International Financial Reporting pay taxes.
|
|
| |
|
|
Comparison of Czech and German financial reporting on a specific company
Sofronová, Simona ; Bokšová, Jiřina (advisor)
This bachelor thesis aims to compare Czech and German financial reporting. It provides to its readers information about accounting legislature in both countries and points out the differences caused by diversed accounting and presenting of finacial data. The biggest differences in accounting and execution of the report are shown on a specific example: accounting and the execution of the report is noted down according to Czech legislation and eventually according to German legislation.
|
guest ::
