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IFRS and Czech Accounting Adjustment
Šprochová, Iveta ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor)
The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company.
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IFRSs and Czech Accounting Adjustment
Mikulcová, Tereza ; Ondrůšek, Vladislav (referee) ; Fedorová, Anna (advisor)
The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company.
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IFRSs and Czech Accounting Adjustment
Nečasová, Eliška ; Vajbarová, Monika (referee) ; Fedorová, Anna (advisor)
The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
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Accounting in Accordance with Czech Accounting Law and IFRS
Baladová, Iveta ; ing.Ivana Teinerová (referee) ; Fedorová, Anna (advisor)
The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and compares the subject of accounting according to Czech accounting legislation and IAS/IFRS.
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International Financial Reporting Standards of the company
Hučková, Hana ; Krupová,, Lenka (referee) ; Kocmanová, Alena (advisor)
The thesis compares the financial statements made by the Czech Accounting Standards and the International Financial Reporting Standards. With the knowledge of both of the regulations, it tries to quantify the divergence between statements of joint – stock copany and find the reason for this divergences. The analysis of the particular themes of changes and the determination of its impact is succeeding. The most significant changes in the statements were caused by the influence of different accounting of provisions, leases, longtime assets and liabilities and taxes.
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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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Financial Statements
ČERVENKOVÁ, Klára
The purpose of this bachelor thesis is to describe financial statements and particular process which are executed at the end of an accounting period in a chosen company according to Czech accountancy statements (CAS) and to make it in accordance with international standards "IAS/IFRS". After these processes are done possible solutions are suggest. Head Sport s. r. o. is a chosen company for this bachelor thesis and this company is based in České Budějovice and the accounting period is 2015. Information is drawn from company´s trial balance. In this part of bachelor thesis particular process which are executed at the end of an accounting period are done and after that financial statements are assembled in accordance with CAS. These statements are made by "G" accounts in accordance with "IAS/IFRS". At the end of this bachelor thesis is a conclusion and there I suggest possible solutions of these problems.
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