National Repository of Grey Literature 74 records found  beginprevious35 - 44nextend  jump to record: Search took 0.00 seconds. 
Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
Didactic analysis of curriculum of final accounts and financial statements in the second concentric circle of the subject of accounting on the Business Academy
Soukupová, Monika ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.
Didactic analysis of curriculum of stocks and supplies in the subject Accounting on Business Academies
Trpáková, Sabina ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The Diploma Thesis deals with didactic analysis of the curriculum on stocks and supplies in the subject of Accountancy in Business Academies. The goal of this work is to suggest the didactic analysis of the curriculum on stocks. The work consists of three parts: the theoretical part, the part of research and the design of the curriculum. The theoretical part starts firstly with the initial assumption of the subject Accountancy, educational programmes and then it continues with the teaching methods used in teaching about stocks and supplies. The second part focuses on evaluation of questionnaires intended for Accountancy teachers in Business Academies. The goal of the research is to find in what way the stocks and supplies are taught. The questions focus on students too, whether they are led to guess the impact of economic operations on the economy itself, if the impacts are noted in financial statements and if the students are taught about IAS/IFRS issues. The last part of the work contains the design of teaching about stocks itself in both first -- concentric circle and the second part. The interpretation of the curriculum is supplemented by accounting schemes, examples for practising and demonstrations of entries into pupils' registers. The chapter is finished by suggestion how to incorporate curriculum about International Financial Reporting Standards into Stocks and Supplies topic.
Vykazování leasingových smluv za využití konceptu převodu práva užívání
Hanušková (roz. Zajícová), Daniela
Diploma thesis researches the impacts of methodical processes of showing of leasing contracts of a lessee, which are in programme of convergence discussed by International Accounting Standards Board and the Financial Accounting Standards Board in the USA. Theoretical part of this thesis describes some leasing problems, current and a suggested method of showing leasing of a lessee. Practical part of this thesis focuses on an application of these suggested methodical procedures within some particular leasing contracts. One part of this thesis also contains a view, whether these suggested methodical procedures are suitable for small and medium companies.
Možné přístupy k vykazování výnosů vybraných kontraktů v systémech finančního výkaznictví
Foret, Jan
This master's thesis describes revenue recognition principles and their guidelines for the most important globally used financial reporting standards and introduces the proposed revenue recognition convergence project, whose future plan is to converge major accounting codifications into one internationally accepted and applied standard. The theoretical part comprises of a description the history and principles of IAS/IFRS and US GAAP and their current guidelines to revenue recognition. The practical part of the thesis consists of an interpretation of the proposed exposure draft, comparison with current standards and model example of construction contract revenue accounting.
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.
Inventories according to Czech and international rules
Šlepecká, Alexandra ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Diploma thesis focuses on problematic of inventories from two points of views. First one is focused on Czech Accounting Legislation (CAL) whereas second one is focused on International Financial Accounting Standards (IFRS). Diploma thesis consists of many examples to acquaint readers with given topic. Attention is given to definitions, characteristics of inventories, inventories under CAL and IFRS, evidence of inventories and techniques of inventories valuation.

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