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Vykazování biologických aktiv a zemědělské produkce dle české účetní úpravy a IFRS
Kladivo, Jaroslav
This work deals with the reporting of biological assets and agricultural produce according to Czech accounting standards and IFRS. In the theoretical section is outlined process of accounting harmonization in the world and in the European Union. There are also analyzed the requirements for reporting and measurement of biological assets and agricultural produce according to Czech accounting standards and International Financial Reporting Standards. At the end of this chapter the key differences are summarized between the accounting systems. In the practical section, these systems are applied to the selected biological assets and agricultural produce and the results are then compared and evaluated the impact of the valuation according to these systems to the values of selected financial statements for the selected company.
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Volba vhodné metodiky pro oceňování dlouhodobého majetku dle IAS/IFRS ve vazbě na věrné zobrazení reality
Černá, Veronika
This thesis deals with the valuation of tangible fixed assets according to IAS / IFRS. Its aim is to assess the impact of the revaluation of tangible fixed assets from historical cost to fair value. There is characterized by the concept of IAS / IFRS, listed options valuation and discuss the various standards on the issue. The study also analyzed in detail IFRS 13 - Fair Value. The main part of the work is focused on a specific company, which is mainly described the methodology of valuation of tangible fixed assets and include information specific to the asset. The study also outlines the financial position and performance of the company and discusses selected financial indicators. On the basis of this analysis is then evaluated the impact of the revaluation of tangible fixed assets in the financial statements and, therefore, its financial indicators.
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Accounting for the impairment of non-financial assets IFRS/US GAAP
Kačur, Branislav ; Zelenka, Vladimír (advisor) ; Vašek, Libor (referee)
This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.
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Confrontation of historical cost and fair value measurement of non financial assets in IFRS
Dvořáková, Magdaléna ; Vašek, Libor (advisor) ; Procházka, David (referee)
Diploma thesis is focused on two main measurement concepts -- historical cost and fair value. The aim is to interpret fair value as a measurement base used to assign value to non financial assets, and compare it with well-known historical cost base. In context with historical cost measurement, attention is also paid to impairment meaning a decrease in carrying amount of an asset. Major part of the thesis deals with fair value measurement according to the new accounting standard IFRS 13. The thesis is concluded with practical survey about the use of fair value as a measurement base for non financial assets in practice.
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Comparison of czech accounting standards with IFRS, with a focus on bonds
Vasilišin, Ľubomír ; Jirásková, Simona (advisor) ; Procházka, David (referee)
The main topic of this work is to provide information about accounting, methods of valuation of debt securities, mainly bonds, in terms of business units. There is detailed explaination of securities, their classification and valuation in accounting of discounted bonds and bonds with a coupon according to the methods of the czech accounting legislation and also the solution according to IFRS focusing on bonds. The work includes a view of the investor and the issuer of a bond. It contains the basic legal requirements relating to issuance of the bond and bond requirements which must contain according to the legal terms. In the examples are shown the effects of changes in the accounts, mainly balance sheet items and differences between using methods IFRS and czech accounting legislation. At the end there is a summary of the main differences between the czech legislation and international accounting standards.
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Accounting in agriculture according to Czech and International Accounting Standards
Javorská, Petra ; Dvořáková, Dana (advisor) ; Vomáčková, Hana (referee)
The aim of this thesis is to assess the applicability of IAS 41 -- Agriculture on livestock production in the Czech Republic. The thesis is divided into two parts. The theoretical part deals with the specifics of agriculture, accounting procedures in compliance with the Czech legislation and requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 -- Agriculture. The practical part is focused on the feasibility of biological assets classification and their measurement based on fair value less costs to sell in AGRO DRUŽSTVO Načeradec.
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