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Issues of transition to reporting in accordance with IFRS
Šedý, Jakub ; Králíček, Vladimír (advisor) ; Smělý, Jiří (referee)
The aim of this master's thesis is to describe the principle of the transition in accordance with IFRS. This thesis aims to introduce readers to the issues of conversion of financial statement prepared under Czech accounting regulations and financial statement prepared in accordance with IAS/IFRR; furthermore it aims to digestedly describe individual steps of this complex process focusing on current legal regulations. The dissertation in its beginning familiarize readers with the main differences between Czech accounting regulations and IAS/IFRS, further it mentions possibilities of the sole conversion of financial statement to IFRS and last, but not least it describes aforesaid issues with relations to chosen corporations that have reported in accordance with IFRS.
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Vliv daní na účetní závěrku sestavenou v souladu s IFRS
Tydlačková, Ivana ; Vašek, Libor (advisor) ; Žárová, Marcela (referee)
The master's thesis focuses on the impact taxes have on the financial statements prepared under IFRS. The theoretical part of the thesis provides a theoretical background of direct and indirect taxes from different points of view. The brief characteristic of each tax according to a tax theory is completed with the current development and the accounting for the tax. In practical part of the thesis the case of real entity reporting under IFRS as well as under the Czech national legislation is discussed. Financial Statements prepared by the chosen entity, České dráhy, a.s., are assessed in relation to the taxation and its predictive ability.
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The Czech Companies Acceptation of the International Financial Reporting Standards
Zacharová, Dita ; Rauš, Jiří (advisor) ; Vaněček, David (referee)
The work deals with the adoption of the International Financial Reporting Standards (IFRS) by the companies, with the theory of the conversion of financial statements prepared in accordance with Czech legislation to the financial statements being in accordance with IRFS and the work also provides an overview of the most significant differences between the two treatments. The differences in selected areas covered by their own standards are described in detail to illustrate the problem.
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Tangible assets for use in business under IFRS and ČÚS
Vachek, Petr ; Valášková, Mariana (advisor)
The work is divided into 3 separate parts. The first deals with the tangible property usedin business prepared under IFRS, the second part of the adjustment under ČÚS. The third part is both of these adjustments compared with each other, and explains the difference. After reading the work, you should fully understand theissue of of fixed assetsreported under International Financial Reporting Standards (IFRS) and the ČÚS .
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The conversion of the czech financial statements to IFRS
Bělovská, Iva ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
The thesis' purpose is to familiarize the reader with the basic differencies between czech accounting law and IFRS. The first part focuses on czech financial statements as compared with IFRS financial statements, then deals with some of the crucial divergences between Czech accounting standards and IFRS. There is an example from practice at the end of the thesis that should help easier understanding of the theory.
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The conversion of the Czech financial statements to IFRS
Kvasničková, Lucie ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
The target of this thesis is to describe conversion of the Czech financial statements to IFRS. Main differences between Czech accounting standards and IFRS are presented in the first part. The next part is focused on the conversion methods used for transation of the financial statements. The last part of the thesis includes practical example relating to the consolidation group of czech companies -- conversion of the consolidated financial statements prepared according to the Czech accounting standards to the consolidated financial statements prepared in accordance with IFRS.
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Equity securities in the accounts
Ďurkáň, Erik ; Vašek, Libor (advisor)
The aim of this bachelor thesis is an approach to the issue of reporting and valuation of equity securities from a position of the investor. I describe issues from the perspective of Czech accounting standards and IFRS. Examples, which are at the end of this thesis, focus on accounting and valuation of shares.
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Accounting for securities
Frišová, Zlata ; Strouhal, Jiří (advisor)
Main purpose of this work is the observation on the term of securities, it further explains valuation and accounting from the point of view of an investor in Czech Republic. Since Czech Republic joined EU, czech accounting methods and IFRS have been progressively harmonized. This thesis including both methods.
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Dlouhodobý hmotný majetek dle českých účetních předpisů a IAS/IFRS
Šebestová, Anna ; Martiník, Karel (advisor)
Práce se zabývá problematikou dlouhodobého hmotného majetku v pohledech české účetní legislativy a Mezinárodních standardů účetního výkaznictví včetně Mezinárodních účetních standardů a interpretací. První dvě kapitoly popisují dlouhodobý hmotný majetek podle každé účetní úpravy zvlášť. Poslední kapitola je věnována porovnání obou úprav, zejména vymezení rozdílů při ošetření problematiky pořízení, oceňování, užívání a odpisování dlouhodobého hmotného majetku.
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