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The issues of reserves according to Czech accounting regulations in comparison with international accounting standards
ZIKOVÁ, Lenka
The theoretical part of the bachelor thesis deals with the creation, valuation, posting and reporting of reserves. According to the Czech accounting standards, the reserves were divided to the accounting and legal reserves. The main objective was to compare the reserves according to Czech accounting standards and International Accounting Standards. Many differences between the standards were defined. The differences in-clude particularly the creation of reserves that are created in the Czech Republic but not created according to the International Accounting Standards. The accounting unit selected for the analysis of practical data was VETAS České Budějovice, s. r. o., which worked only with legal reserves for repairs of tangible assets. Examples were presented to indicate the differences in accounting depending on whether a repair had or had not been executed, and subsequently the accounting was compared with the current legislation when an accounting unit creating its reserves must transfer money in the amount of the reserve to a special account at a bank. Furthermore, accounting for restructuring reserves according to the Czech accounting standards was compared with the International Accounting Standards. Here, the difference between the terms of time when such a reserve was created, along with the difference between the amounts of the reserve to be created, was presented. The conclusion dealt with the differences in the accounting between accounting units that create reserves and accounting units that do not create reserves, and the differences of the impact on the profit and loss and subsequently also on the corporate income tax.
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Harmonization of financial statement within the European Union
NOVÁČKOVÁ, Lucie
The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.
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Tangible fixed assets according to Czech accounting regulations and IFRS
Martinovská, Aneta ; Ďurianová, Gabriela (advisor) ; Randáková, Monika (referee)
Purpose of this work is to compare tangible fixed assets according Czech accounting regulations and International Financial Reporting Standards (IFRS). This bachelor's thesis is concentrated on determination, valuation, depreciation and elimination of tangible fixed assets. The first chapter contains view of Czech accounting regulations and practical examples. The second part define theoretical interpretation in term of the International Financial Reporting Standards. In the next part are explained differences between accounting systems by way of examples. In conclusion are summarized basic differences.
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