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Analysis of non-current tangible assets in selected entities
Mašová, Veronika ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Thesis 'Analysis of non-current tangible assets in selected entities ' deals with the non-current tangible assets from the point of view of the Czech legislation and IFRS. The theoretical part of the thesis characterises non-current tangible assets in terms of IFRS, which together with examples concern with the issues of definition and evaluation. The Czech legislation is compared with IFRS and the main differences are marked out that prevent a unified view of non-current tangible assets adjusted according to IFRS and the Czech accounting standards. The practical aspect is reflected in an empirical research that analyses non-current tangible assets in entities operating in the area of power and food industries.
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Stocks
Nováková, Jana ; Cardová, Zdenka (advisor)
Thesis "Stocks" is focused on issues such as stocks. The aim is primarily to highlight the specificity of the items in the company and also to explain some specific cases accounting for stock in the company. Everything is clearly shown in the examples. Theoretical findings are then compared in terms of Czech legislation and IFRS. In conclusion, a brief comparison of these two aspects.
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Accounting display of stocks in the company
Čechová, Petra ; Janhubová, Jaroslava (advisor)
Bachelor thesis "Accounting display of stocks in the company" is focused on stocks. In the first part stocks are analyzed in the Czech legislation. Valuation of inventories is a major part of thesis. Valuation techniques are explained with examples. There are also used information on the valuation of some companies'annual reports. The second part deals with the inventories in terms of International Financial Reporting Standards. The conclusion of the thesis is a comparison of Czech and International accounting standards.
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Reporting Ability of Balance Sheet
Bečková, Jana ; Míková, Marie (advisor)
Content of this bachelor work is to assess the reporting ability of balance sheet. The first two sections are devoted to czech arrangement. In the last part of the work are selected some balance sheet items and they are compared in terms of their treatment according to Czech legislation and International Financial Reporting Standards.
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Stocks
Mašová, Veronika ; Randáková, Monika (advisor)
Thesis is called "Stocks" and deals with the issue of stocks from company's own production. The problem is solved from the Czech legislation and IFRS points of view. This thesis is particularly concentrated on the evaluation of stocks from own production. Given theoretic information results from the Czech legislation and IFRS and is compiled in practical examples and subsenquently the areas, in which the Czech legislation and IFRS differ, are set.
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