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Dopady vykazování odložené daně v konkrétních subjektech vykazujících v souladu s IFRS v zemích lišících se vazbou mezi účetnictvím a daňovými pravidly
Mikušová, Eva
Diploma thesis is focused on the assessment of the impacts of the deferred tax in the accounting statements within two different systems. The thesis is based on data from annual reports of selected companies operating in chemical industry, the source for the theoretical part of the work are mainly relevant accounting regulations. The significance of the deferred tax is assessed between the counties of Germany, the United Kingdom and the United States of America. The thesis also deals with the structure of titles leading to deferred tax and their change over the years. The last part of the thesis examines the significance of the deferred tax on selected indicators of financial analysis.
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Systém vedení účetnictví v ČR a USA
Štveráček, David
Štveráček, D. Accounting system in the Czech Republic and the USA. Bachelor thesis. Brno: Mendel university, 2020. This bachelor thesis with the title Accounting system in the Czech Republic and the USA deals with analyse and comparation of the accounting systems and concretely focuses on financial statement. Thesis is divided into theoretical and practical part. In the theoretical part there are described the theoretical knowledge that are based on economical literature. The practical part analyses the differences between the systems. Based on identified differences the thesis suggests the changes which could help to improve the content definition of the Czech accounting system.
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Kvalita zveřejňovaných informací v závěrkách společností sestavených v souladu s IAS/IFRS vzhledem k relevanci informací pro rozhodování uživatelů
Poskočilová, Barbora
The diploma thesis deals with the analysis of the range and relevance of the published information in the notes of the financial statements prepared in accordance with IAS/IFRS. The thesis is divided into two parts. The first part presents a literature review, which defines the issue of disclosures. It describes the main areas which form the disclosure overload problem and its vision of solutions from the perspective of financial organizations and academia. The second part quantifies the range of disclosure of information in the financial statements of Czech and German companies using the unweighted disclosure index. Furthermore, a questionnaire survey is carried out among external users of financial statements. Based on that a modified weighted disclosure index is compiled and evaluated.
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Endorsement of IFRS 9
Virt, Jan ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.
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Tangible fixed assets according to Czech accounting regulations and IFRS
Šulc, Tomáš ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
In this bachelor thesis I will compare Czech accounting regulations with International Financial Reporting Standards (IFRS), focusing on accounting about tangible fixed assets. First of all, I will work out this issue from the point of view of Czech legislation, thereafter I will focus on differences arising from the international standards. This comparison will be supported by a case study in which I will make up and analyze financial statements according to both standards. These statements will be formed by accounting transactions in a fictitious company. From the results of this thesis it is evident that methods used by International Financial Reporting Standards are more precise in many cases and they also give more faithful view of economic transactions of the accounting entity.
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Valuation of tangible fixed assets of Škoda Auto, a.s.
Hozák, Marek ; Jurek, Martin (advisor) ; Čajka, Radek (referee)
The aim of the thesis is to describe the life-cycle of tangible fixed assets theoretically in the first part of the thesis, practically in the second part. The practical part describes tangible fixed assest from the view of Škoda Auto a.s. To characterize the approach of Škoda Auto a.s. to International Financial Reporting Standards and to evaluate the process of calculating the technical condition of tangible fixed assets belong to aims of this thesis as well.
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Reporting of Accounting Information in Different Systems
Malý, Zdeněk ; Dubový, Roman (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Accounting According to Czech Accounting Standards and IFRS in Agriculture
Michálková, Lucie ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
This diploma thesis Accounting According to Czech Accounting Standards and IFRS in Agriculture presents a comparison of accounting according to Czech Accounting Standards and International Financial Reporting Standards. Theoretical solutions addressing agriculture under the rules of the Czech Republic. Later it described treatment under IAS 41 Agriculture. The practical part of this standard is applied to the selected company. First is characterized company. Then they defined biological assets and agricultural production, classification of biological assets and valuation at fair value. The discussion describes changes related to the application of this standard. Finally they summarize the differences between the accounting adjustments.
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