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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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Financial Statements Approval in the Environment of a Small Municipality in The Czech Republic
Šlégrová, Lucie ; Svoboda, Michal (advisor) ; Bauer, David (referee)
The thesis is dedicated to the financial statements approval in the environment of a small municipality. In the first three parts is explained how the process of approval works by entities as municipality. There is also explained the legislation concerning municipalities and their financial reporting. There is described the process of the financial statement approval of a small municipality Kytín in the last part, the function of every single person who is concerned is identified and in conclusion there is stated the evaluation of the process in terms of efficiency, comprehensibility and duration.
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Disclosure of player contracts in football under IFRS
Kučera, Martin ; Vašek, Libor (advisor) ; Procházka, David (referee)
The goals of this diploma thesis are to characterize the current stadium of disclosure information about player contracts in football based on the IFRS standards and describe possible policy improvements for accounting standards. Theoretical part focus on an analysis of chosen IFRS standards, especially IAS 38 and UEFA regulations. Practical part of the thesis present a research of player contracts in the hands of particular football clubs with an emphasis on the method of acquisition.
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Electronic reporting of accounting data for the Czech national bank
Dušek, Petr ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The aim of the master thesis is to create an integrated view on the reporting for this less evident external user of accounting information. The thesis is split into two parts. The first part focuses on the actual data collection system MtS-ISL-SUD and its successor SDAT. Individual parts of the actual system are presented together with their functions. The possible means of submission of the reports are described and evaluated from different perspectives. The first part of the thesis also includes European requirements for the financial market supervision, on which the data collection is based. Second part of the thesis is devoted to the reports themselves. In three subchapters are presented the groups of reports with regards to the respective legislation. In the end the inner structure of the reports is presented on a chosen example.
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Accounting data for users information support
Brabec, Tomáš ; Vašek, Libor (advisor) ; Král, Bohumil (referee)
This thesis deals with the use of accounting data for information support of small and medium-sized enterprises users. This thesis covers not only technical and procedural aspects of reporting. The first part of the thesis provides broader insight into SME and their limitation factors, future development of accounting and accounting profession and also insight into data presentation. In the second part there are examples of statements, which could be part of specific accounting systems for SME and could be used by internal users.
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Accounting of the public sector in Slovakia
Kovačovič, Matej ; Svoboda, Michal (advisor) ; Kranecová, Jana (referee)
The bachelor thesis is focused on accounts of the public sector in Slovakia. The thesis should inform the reader with the characteristics of public sector, financial reporting system in Slovakia and the inspection of the accounts in the public sector. Practical part of the thesis deals with the first part of the audit documentation and mutual alignment of the two municipalities
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Analysis of IFRS for SME
Ottová, Veronika ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS. Next section is focused on individual parts of financial statements in accordance with IFRS for SME, description of rules and principles for reporting and comparison with full IFRS. Theoretical foundings are illustrated on the financial statements of MES-IMPILO, company which uses IFRS for SME. Final chapters examine possibilities of implementation the IFRS for SME in EU and Czech Republic, countries which have already addopted IFRS for SME and application IFRS for SME in companies.
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actual problems in reporting of small and medium enterprises
Polák, Martin ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This theses is focussed on the issue of reporting of small and medium companies under IFRS for SME. The goal is to evaluate advantages and disadvantages of this reporting in czech enterprenual surrounding. At the beginning of the theses I outline the fundamentals of reporting under czech accounting principles and under IFRS for SME. The practical part is devoted to conversion of Financial Statements from czech accounting principles to IFRS for SME of a construction company that meets the criteria of a medium enterprise.Upon comparing of the both Financial Statements I have come to a conclusion that the Financial Statements under IFRS for SME give certainly a greater evidence than the Financial Statements under Czech accounting principles. Although I have come to a conclusion that the Financial Statements under IFRS for SME are better, their applicability for some companies could be questionable. Such a company could be the one that does not have separate owners and managers.
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Aspects and contexts of electronic financial reporting
Velechovská, Lenka ; Mejzlík, Ladislav (advisor) ; Müllerová, Libuše (referee) ; Juhászová, Zuzana (referee)
Dissertation thesis in theoretical part deals with the influence of information and communication technologies on financial reporting, discusses the financial reporting aspects of the Internet, describes the characteristics and use of XML and XBRL, identifies opportunities and risks of electronic documents and possible changes in the work of auditors. Practical part provides an empirical survey on how financial statements are being published in the Czech Republic via the Internet. The sample of entities identifies and then presents the place and form of disclosure of financial statements to users with a view to regulating the relevant legislation.
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