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Problems of inventories in the real production company
Vladeková, Helena ; Janhubová, Jaroslava (advisor) ; Müllerová, Libuše (referee)
Thesis covers problems related to the reporting of the inventories. Problematic areas are sold according to the effective Czech accounting legislation and based on the international accounting standards IFRS and US GAAP. Theoretical findings are compared with the accounting policies of the Czech production company. Attention is paid primarily on the influence of the estimation and the manner of the reporting of the inventories upon the financial statements.
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Valuation of selected part of assets
Mináriková, Eliška ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis "Valuation of selected part of assets" deals with problems with valuation of non-current tangible property and inventories by International Financial Reporting Standards (IFRS) in comparison with Czech directives. Firstly will be described basic valuation techniques used by the IFRS and also by Czech directives. Secondly will be explained valuating models separately. Problems with valuation of non-current tangible property and inventories by IFRS and by Czech directives are discussed in last two parts. Discovered findings are compared in conclusion of that part. Diploma thesis is also covered by illustrative examples.
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Management of the Floating Capital of a Firm
Kalkusová, Lenka ; Pevná, Jana (advisor) ; Kadlec, Otto (referee)
Thesis deals with the characteristic of current assets, its structure and the overall need in the enterprise. Ownership structure is not from the perspective of management as problematic, but the creation of financial structure is not so easy. Therefore, the thesis deals with the various components of current assets such as inventories, receivables and cash resources and their management. The practical part is aimed at analyzing the effectiveness of the management of current assets in Tradeko, Ltd., where at the conclusion are summarized the results of analysis.
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Problems of inventory and their evaluation according to valid Czech legislation and IAS/IFRS
Nakládal, Lubomír ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma paper in detail describes inventory separately from aspect of Czech accounting legislation and international accounting standards IAS/IFRS. Attention is devoted to meaning, structure and contents of individual legal enactment, qualification and division of inventory, methods of accounting and publication and especially their evaluation. The objective of this thesis is comparison of Czech accounting legislation and IAS/IFRS to find out differences between Czech legislation and IAS/IFRS in qualification, accounting, publication and evaluation of inventory. All determined differences are summarized in closing parts of the work together with classification of individual legal enactment and recommendations for Czech accounting legislation about implementation of some useful elements from IAS/IFRS.
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Oceňování a evidence zásob
Knauerová, Monika ; Martiník, Karel (advisor)
Bakalářská práce o účtování a oceňování zásob. Teoretické zhodnocení daného problému zásob a praktická aplikace. Pomoc při orientování v dané problematice. Rozbor metod účtování o zásobách způsobem A i B, podrobné vymezení a evidování zásob. Skladové zásoby a vedení skladového hospodářství v konkrétním podniku.
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Stocks in accounting
Jakoubek, Tomáš ; Randáková, Monika (advisor)
This bachelor thesis deals with the issue of registration and valuation of stocks and comparing Czech accounts with International Accounting Standards. The first two chapters briefly characterize the different types of assets and stocks in terms of defining the Czech accounting legislation. In other parts of the work are described methods of stock and their comparison. The following chapter is devoted to the methodology for valuing stocks. The last two chapters focus on methods of valuation under IFRS and the definition of individual differences with the Czech legislation.
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