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National Repository of Grey Literature 23 records found  beginprevious21 - 23  jump to record: Search took 0.00 seconds. 
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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Noncurrent tangible assets in IFRS and czech accounting regulations
 Valášková, Mariana ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
Work deals with the problems of noncurrent tangible assets from view of International Financial Reporting Standards and from view of czech accounting regulations. Main result of the work is especially analysis and valorization of these two views, disclosure of their differences or similarities and deduction of effects for accounting.
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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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National Repository of Grey Literature : 23 records found   beginprevious21 - 23  jump to record:
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