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Aspects of Leasing in EU and in CR
Chytilová, Gabriela ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.
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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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The issues of reserves according to Czech accounting regulations in comparison with international accounting standards
ZIKOVÁ, Lenka
The theoretical part of the bachelor thesis deals with the creation, valuation, posting and reporting of reserves. According to the Czech accounting standards, the reserves were divided to the accounting and legal reserves. The main objective was to compare the reserves according to Czech accounting standards and International Accounting Standards. Many differences between the standards were defined. The differences in-clude particularly the creation of reserves that are created in the Czech Republic but not created according to the International Accounting Standards. The accounting unit selected for the analysis of practical data was VETAS České Budějovice, s. r. o., which worked only with legal reserves for repairs of tangible assets. Examples were presented to indicate the differences in accounting depending on whether a repair had or had not been executed, and subsequently the accounting was compared with the current legislation when an accounting unit creating its reserves must transfer money in the amount of the reserve to a special account at a bank. Furthermore, accounting for restructuring reserves according to the Czech accounting standards was compared with the International Accounting Standards. Here, the difference between the terms of time when such a reserve was created, along with the difference between the amounts of the reserve to be created, was presented. The conclusion dealt with the differences in the accounting between accounting units that create reserves and accounting units that do not create reserves, and the differences of the impact on the profit and loss and subsequently also on the corporate income tax.
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Financial statements under Czech accounting legislation and IAS/ IFRS
LAKSAROVÁ, Ivana
This work consist of two parts. The first section describes the theory, which relates to the financial statements in accordance with Czech law, even according to international accounting standards. In the practical part of work I already deal with the financial statements of the company KOVOSVIT MAS, a. s. First, I focused on the financial statements in accordance with Czech accounting and consequently I have dealt with financial statements in accordance to IAS/IFRS.
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Stocks of the own production
Stichenwirthová, Iva ; Randáková, Monika (advisor)
This work focuses on stocks of the own production. The main part is focused on the valuation of these stocks. The part of the work is well paid compared to the Czech legislation with international accounting standards IFRS / IAS 2. The theoretical knowledge is to understand better explained with practical examples.
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Comparison of regulation accounting in the Czech and Slovak Republic
Porubský, Jozef ; Ďurianová, Gabriela (advisor)
Bachelor's thesis deals with the characteristics and comparison of accounting regulation in the Czech and Slovak republic. The first part defines the terms of regulation, basic principles and practices at national and international level. It also discusses various international standards in more detail and explains the process of convergence and harmonization. The second part is devoted to describing the development of the accounting regulation in Slovakia and the Czech republic in the past. It characterizes the current legislative framework for accounting of both countries. In the end, it compares the accounting regulation of both countries in pursuance of the accounting acts.
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