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Issues of Financial Reporting in Multinational Company
Holásková, Lenka ; Slováček, Bedřich (referee) ; Beranová, Michaela (advisor)
Reporting according to International Financial Reporting Standards is going to be requested in the European countries and the same situation occurs in the Czech Republic. Adopting International Financial Reporting Standards is very important to compare financial statements between companies in different countries. The subject of my master´s thesis „Issues of Financial Reporting in Multinational Company“ is to define the impact of implementation IFRS/IAS in the concrete company and to propose an appropriate accounting system, that reduce company costs associated with the compilation of accounts under the different rules.
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Intangible assets and research and development according to IFRS and ČÚS
Morávková, Barbora ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with reporting of intangible assets with a focus on research and development under the rules of Czech accounting standards in comparison with International financial reporting standards. The goals of this thesis is to analyse the results between both systems mainly using the methods of comparison at first in the theoretical and then in the practical part using financial statements according to Czech accounting standards and International financial reporting standards. In this bachelor thesis, I have concluded that although there is harmonization between the two systems, in the issue of intangible assets and research and development there is still big difference and more truly and faithfully picture of reality, thanks to its detail given, is coming with International financial reporting standards.
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Long-term tangible and intangible assets in compliance with the IFRS in comparison with Czech accounting regulations
Koskubová, Monika ; Ašenbrenerová, Petra (advisor) ; Valášková, Mariana (referee)
This bachelor degree work deals with long- term tangible and intangible assets in compliance with the International Financial Reporting Standards, and compares these standards with Czech acounting regulations. The work consists in the analysis of the problem of long-term tangible and intangible assets, and focuses on the purpose of establishing international standards and Czech accounting regulations. The international standards are primarily set to satisfy the needs of creditors and potential investors. Their authors aim at setting unified and universal accounting regulations relevant for all of their users. Czech accounting regulations do not only serve as an information source for creditors and potential investors; one of their most important users is also the state which creates and amends Czech accounting legislative. Thus both the state and respective lobby groups do have a significant influence upon the final versions of the given regulations. In my work I intend to analyze what impact these substantial factors have on the form of accounting regulations, focusing on long-term tangible and intangible assets. The results I have presented show that the International Financial Reporting Standards allow the given units of account to describe the real and current situation more truly and faithfully, unlike Czech regulations. The reason is that the standards are more detailed and thorough, they contain a higher number of permitted methods and accounting techniques which reflect the real situation of units of account more accurately.
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Analysis of Differences of Application of IFRS and US GAAP in Steel Industry
Funďová, Lucia ; Strouhal, Jiří (advisor) ; Kotáb, Jiří (referee)
The diploma thesis is devoted to the problem of the modern world of differences among two of the most important standards in the world of financial accounting and reporting: IFRS and US GAAP. The main focus was on comparing and searching for the possible differences on the financial reports of US Steel, which has its basement in the USA and it is using US GAAP standards and its subsidiary in Slovakia using IFRS, within the steel sector. The concrete financial statements were analysed by the tools of financial analysis. Hypothetical scenarios were made on the basis of the results, which could have occurred during the decision making process and which were influenced by the differences among the applied standards. The main goal and important thought of the thesis was to indicate to a reader, in which state the convergence between these two standards is and which differences need to be eliminated to make standards equal in giving the view on the financial statements and financial decision making of each company.
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Odpisování dlouhodobého majetku dle české účetní úpravy a IFRS
Weiterová, Monika
The bachelor thesis deals with depreciation of long-term property according to Czech accounting adjustments and International Financial Reporting Stan-dards (IFRS). The theoretical part describes the long-term property and deprecia-tion method from both systems. In the practical part are compared vari-ous methods of depreciation on the examples. There is the description effect of the chosen methods of depreciation to the value of the financial statements and selected financial analysis indicators.
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Issue of evaluation and its influence on economical results
PROVODOVÁ, Michaela
The aim of this thesis was to analyze the methods of valuation of assets and obligations from the point of view of the Czech accounting legislation and the International accounting standards; to evaluate the effect of valuation methods on the economic performance and to apply some theoretical basis to the chosen company.
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