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Comparison of regulations governing financial statements of a small business
Krhůtek, Michael ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the financial statements of a small business from the perspective of two accounting regulations - Czech GAAP and IFRS for SMEs. The aim is to acquaint the reader with alternative rules for financial reporting of small businesses and to present the main differences compared to Czech GAAP. In the beginning the thesis deals with the definition of business. Another chapter includes performances of both regulations and their view of small business and the requirements of its financial statements. The climax of the work is an example whose assignment is based on the actual financial statements and to which the reader can see what differences may occur using other accounting rules.
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Tactual and didactic analysis of curriculum to accounting of fixed assets
Peterková, Vendula ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis is focused on analysis of curriculum of the fixed assets in the subject of Accounting for business schools, mainly in the 1st concentric scope. It is divided into two parts -- theoretical and practical. In the practical part, there is used knowledge of pedagogy and didactics. These include teaching methods and principles used in the classroom. The practical part contains a personal draft of fixed assets in teaching the subject of Accounting at the Business Academy. The main goal was to enrich the teaching with the cost impacts (particularly depreciation) into the financial statements. Part of the thesis was a research based on a test and a questionnaire at the Business Academy and the results were more than surprising
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Financial due diligence
Slonka, Tomáš ; Klečka, Jiří (advisor) ; Bezek, Tomáš (referee)
Thesis on financial due diligence focuses on the use of due diligence in practice. The aim of this work is to determine the risk for the investor and the calculation of the target company with and without conducting due diligence, thus finding out the added value of due diligence.
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True and fair view of the acounts to Czech Financial Standard and IFRS
POLÁKOVÁ, Jana
The aim of the bachelor´s work was the comparison of accounting reports of the chosen company, which shows final accounts according to ČÚP (Czech accounting regulati-ons), but for its parent company in France shows final accounts according to IFRS. In the first part of the work there are described the accounting methods, principles, the content, the composition of final accounts according to Czech accounting regulations and according to international accounting standards including the description of chosen accounting cases in IFRS financial lease, small long-lived assets and construction con-tracts. The second part is concentrated on the real accounting cases, with the comparison of showing in the company reports according to ČÚP and IFRS. Due to the limited extent of the work there is only the comparison of balance sheet and income statement. On the basis of the work result there was a recommendation to the company how to correct accounting of construction contracts in IFRS.
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Assessment of the financial situation of a particular enterprise
KUBÍKOVÁ, Žaneta
This bachelor thesis deals with the evaluation of financial health of companies, Sokolovská uhelná, právní nástupce, a.s., based on results of different methods of financial analysis. Company was compared with three competing companies in years 2005 and 2012. Data was taken from financial statements such as balance sheet, income statements and cash-flow. The first part focuses on the definition of financial analysis and the definition of the methods of financial analysis. The second part of this work is made to calculate the horizontal and vertical analysis of balance sheets and income statements. Followed by a calculation of indicators of activity, liquidity, profitability and indebtedness. Finally, the company was assessed by calculating bankruptcy and credibility models. Based on the results, the financial health of the company was assessed.
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Income Statement - Comparison IFRS and CAS
Stejskalová, Lenka ; Míková, Marie (advisor) ; Roubíčková, Jaroslava (referee)
This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.
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Assessment of the financial situation of a specific company
TRÁVNÍČKOVÁ, Lenka
This bachelor thesis is focused on financial analysis of company ZDM s.r.o. in years 2008 ? 2011. The chosen methods for financial analysis are: the analysis of absolute indicators, divided into horizontal and vertical, the ratio analysis, dealing with liquidity, activity, indebtedness of company and its profitability, the pyramidal system of indicators Du Pont and bankruptcy and also credibility models, were are chosen Tafler´s bankruptcy model and index of creditworthiness. Results are compered with the industry.
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The determinagion of the profit or loss
Nakládalová, Petra ; Randáková, Monika (advisor) ; Hybšová, Radka (referee)
This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
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Comparison of Financial Statements according to Czech accounting standards and IAS/IFRS.
HANZLÍKOVÁ, Vendula
The thesis is based on the following of my bachelor thesis, which deals with ,, Accounting shutter in the selection accounting entity.? Now the theme will be extended by the comparison process accounts in the selected entity according to Czech accounting legislation (CAL) and International Financial Reporting Standards (IFRS). In the practical part of the application will again be chosen by an entity of international trucking company KAFKA TRANSPORT, a. s. The main aim of my thesis is based on theoretical knowledge, to assess the selected items of balance sheet and profit and loss for the selected companies their reporting in the case of CAL and IFRS. International Accounting Standards that are world-renowned accounting system, which also binds to an entity operating in the Czech Republic.
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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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