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Comparison of Czech accounting standards and IFRS with specific example of leasing
Vika, Tomáš ; Ďurianová, Gabriela (advisor)
The trend of international standardization of financial reporting develops along with globalization and economic development. The biggest pressure is placed on companies issuing securities listed on regulated capital markets. These companies follow the International Financial Reporting Standards (IFRS), but in the Czech Republic they must also report according to Czech accounting standards. The objective of this bachelor's thesis is to provide a general comparison of these two methods of financial reporting and to show differences on the specific example of leasing, which companies regularly use to secure financing for their long-term assets. With eyes on a true, honest portrait of a company's books, the more precise method of reporting on financial leasing is the IFRS method. We can only hope the Czech reporting standards will gradually become compatible with the IFRS and a comprehensive system of financial reporting, manageable for smaller companies, will emerge within the European Union.
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Influence amortize long-term assets on income from operations - analysis of Czech accounting recipe and IFRS
VALDMANOVÁ, Dagmar
This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.
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Long-term tangible assets in IFRS and Czech accounting legislation
Polanská, Lucie ; Mejzlík, Ladislav (advisor) ; Procházka, David (referee)
This diploma thesis focuses on long-term tangible assets in International Financial Reporting Standards and Czech accounting legislation. My thesis deals with regulation and harmonization of accounting information, describes recognition, valuation and presentation of long-term tangible assets in IFRS and Czech legislation; US GAAP regulation is mentioned if significant. An important contribution of the thesis is a practical application concentrated on accounting policy used in practice and compliance with requirements on disclosures. Another outcome of the thesis is a comparison between IFRS and Czech legislation and summarizing the difference.
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Tangible fixed assets according to czech accounting regulations and IAS/IFRS
Karľa, Tomáš ; Martiník, Karel (advisor)
Purpose of this work is to describe tangible fixed assets in compliance with czech accounting regulations and International Accounting Standards (IAS/IFRS) and compare them, i. e. point out common principles and differences of czech accounting regulations and IAS (primarily IAS 16) in this matter. Intangible fixed assets (IAS 38) and specifity of agriculture (IAS 41) are not objects of this work.
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Comparison of leasing accounting in IFRS and Czech accounting directives
Paňko, Tomáš ; Müllerová, Libuše (advisor)
The aim of the bachelor thesis is to compare accounting according to international accounting standards IAS 17 and Czech accounting directives. The bachelor thesis is focused on accounting and valuation aspect of the leasing then on firm statements and I slightly outline tax influences. The thesis consists of theoretical part and case study which concerns accounting leasing of automobile based on received leasing offer.
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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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