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Comparison of profit or loss statement according to CAS and IFRS
Levá, Petra ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The diploma thesis deals with comparing profit or loss statement prepared according to IFRS and Czech accounting regulations. The theoretical part presents requirements and chosen parts (especially revenue, depreciation, borrowing costs, government grants, provisions and employee benefits) which are related to profit or loss statement of both accounting standards. The differences are highlighted right in the text, illustrative examples and tables are added as well for better understanding. Subsequently, the practical part is focused on analyzing profit reported according to both accounting standards, which includes an exposure of main reasons why the standards resulted in different profit amount. The main source of information is an annual report of ČD Cargo, a.s. in 2012 that includes financial statements assembled according to both standards, IFRS and Czech accounting standards.
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Evaluation of the company according to financial statements prepared in accordance with Czech accounting regulations in relation to the valution.
POŽÁR, Tomáš
The way which the company valuated the assets influence the size of assets and liabilities. Also valuation of assets has got influence on size of expenses and incomes (and on the profit). Valuation is a key issue in accounting. The entity can usually choose lot of methods to valuation of assets, but the entity must respect the principle of true and fair view of reality. This bachelor´s thesis find out the effect of the methods used in the valuation of assets selected on the accounting statements prepared in accordance with Czech accounting regulations. The theoretical part describes the selected part of the assets and describes the various methods of valuation. In the practical part are described and analyzed the valuation methods of assets which are used by the selected company. The analyzed methods are evaluated by using the calculations and compared with the valid legislation of the Czech Republic. The suggestions for improvement were issued based on the results from the practical part.
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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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Explanatory power of financial statements compiled according to czech accounting regulations and IFRS
MAŠKOVÁ, Lenka
The aim of this thesis is to summarize the specifics of reporting under the Czech accounting regulations and International Financial Reporting Standards and through the analysis evaluate the explanatory power of selected accounting items. This thesis consists of two parts. The first part, which is the theoretical one, deals with financial statements, explanatory power, valuation and other major items. In the practical part the financial statements and their items are analyzed and the differences between the Czech accounting regulations and International Financial Reporting Standards are evaluated.
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Financial leasing from the perspective of the lessee in comparation with Czech accounting regulations and accounting rules of IFRS
Horníková, Markéta ; Vašek, Libor (advisor) ; Procházka, David (referee)
The goal is to become familiar with the term financial leasing by the lessee from the accounting point of view - to explain the nature or disprove certain facts. The thesis deals with two different accounting practices, Czech legislation and transnational concept in the form of International Financial Reporting Standards. The work compares both methods of accounting and reporting operations with motivation to conclude which approach is more factual, more accurate and better reflect reality. The work is completed by the examples and one compares reflection of the accounting transactions of both systems in the statements. The thesis concludes that the more factual and true picture of the situation by lessee is given by IFRS because leased assets and related operations will be reflected in the balance sheet and income statement (not only in off-balance sheet), and so they are immediately visible to external users.
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The presentation of buildings in IFRS and Czech accounting regulations
Šebková, Kateřina ; Mejzlík, Ladislav (advisor) ; Žárová, Marcela (referee)
The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the comparison of the reporting of company buildings in accordance with IFRS and Czech accounting regulations as well. The last part of the diploma thesis is focused to the analysis of the selected financial statements.
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Tangible fixed assets according to czech accounting regulations and IAS/IFRS
Karľa, Tomáš ; Martiník, Karel (advisor)
Purpose of this work is to describe tangible fixed assets in compliance with czech accounting regulations and International Accounting Standards (IAS/IFRS) and compare them, i. e. point out common principles and differences of czech accounting regulations and IAS (primarily IAS 16) in this matter. Intangible fixed assets (IAS 38) and specifity of agriculture (IAS 41) are not objects of this work.
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