|
|
Differences in the valuation of assets and liabilities in the Czech and Slovak accounting
Motúzová, Michaela ; Sklenár, Roman (advisor)
This bachelor thesis deals with pricing and valuation differences between the Czech and Slovak legislation. The aim of this work is to highlight the importance of valuation, revaluation characterize the base, shortly to clarify the valuation of individual items of assets and liabilities and also characterized the differences arising between the valuation in accordance with Czech and Slovak adjustments. For a complete job description is also included in the valuation in accordance with IFRS.
|
|
|
Securitised assets and their reflection in accounting
Hřebíček, Michael ; Brada, Jaroslav (advisor)
The aim of this thesis is the description of securitised assets and their accounting. The thesis is divided into four chapters. First deals with the securitisation process and the creation of securitised assets. Second chapter deals with the accounting of debt securities in general. Third chapter reflects the fair value. The fourth chapter deals with specific problematic fields and their impact on financial institutions and their balance sheets.
|
|
| |
|
| |
|
|
Accounting and tax implications of tangible and intangible fixed assets
Říhová, Zuzana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.
|
|
|
Presentation of non-current tangible assets in IFRS and Czech accounting regulations
Motisová, Eliška ; Mejzlík, Ladislav (advisor) ; Vašek, Libor (referee)
This diploma thesis deals with the reporting of non-current tangible assets in accordance with International Financial Reporting Standards and according to Czech accounting regulations. In the part devoted to IFRS is a detailed description of the approach the reporting of non-current tangible assets according to the standards: IAS 16, IAS 41, IFRS 5 and IAS 36. In the section devoted to Czech accounting regulations is the most valuable part comparison of the reporting in accordance Czech regulation and the reporting of non-current tangible assets in IFRS. The last part of this diploma thesis is the practical part, which deals with the analysis of selected company financial statements.
|
|
|
Presentation of non-current tagible asets in Czech accounting regulations and IFRS
Trnková, Eva ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This diploma thesis is focused on the reporting of non-current tangible assets according to Czech accounting regulations and according to International Financial Reporting Standards. In the chapter devoted to IFRS is described the approach to the reporting of non-current tangible assets regarding the standards IAS 16, IAS 40 and IFRS 5. In the charter devoted to Czech accounting regulations are described and compared czech regulations of the reporting of non-current tangible assets and the reporting of non-current tangible assets in IFRS. The last practical part of this diploma thesis deals with accounting policy used in practice in selected companies.
|
|
|
Analysis of financial statements based on IFRS in chosen company
RANGLOVÁ, Jaroslava
The main idea of this bachelor thesis is to take a look financial statements of manufacturing plant according to international financial reporting standards. In theoretical part are written a few words about history of IFRS, law procedure of implementation these standards. Thesis continues introduction of basis rules and principces of framework role. At the end this part are mentioned some important information about chosen IAS. The practical part is based on analysis all financials statements, which are created by french company. At the beggining is introduction of foreign company, described its own accounting principles and methods of closing process with following own analyse of financial statements.
|
|
|
Tax records and accounting from the viewpoint of accounting and taxes
SMIDKOVÁ, Jana
The aim of this dissertation was to compare tax records and accounting from tax and accounting aspects, based on a selected entrepreneurial firm that provides mainly services. This work focused especially on the comparison of differences in tax records and accounts keeping, and the incidence of tax burden of the tax-payer. Advantages and disadvantages of both systems were evaluated in connection to social and health insurance burden.
|
|
|
Property structure of the company in consideration of the specifics of agriculture
HYPŠOVÁ, Monika
The aim of this Bachelor Thesis is to classify the property structure of the chosen company including the sources of financing of its single components. The Bachelor Thesis deals with property structure of agricultural company SENAGRO a.s. in comparison with this sector´s average and the selected methods of property structure evaluation are applied here. The financial situation in the period between 2006 and 2008 is reviewed by financial analysis with help of ratio indicators of liquidity, profitability and activity related to property. The net working capital is also calculated. The conclusion is focused on the influence of property impacts upon the economic results of the company and various changes resulting from the findings of the performed financial analysis are suggested.
|
guest ::
