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Revenue recognition and measurement in the comparison of IFRS and US GAAP rules
Leopoldová, Ivana ; Vašek, Libor (advisor) ; Procházka, David (referee)
The thesis is focused on a comparison of IFRS and US GAAP rules for revenue recognition and measurement. Some topics are complemented by Czech accounting regulations appropriately. The practical part includes an analysis of recognition of expenses and revenues associated with customer loyalty programs by the airlines and futher an application of revenue recognition rules in SKANSKA Group. In the final chapter is outlined the expected development in the area of revenue recognition.
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Revenue forecasts of municipal budgets
Marek, Petr ; Klazar, Stanislav (advisor) ; Sedmihradská, Lucie (referee)
The main theme of this bachelor thesis is to analyze the revenue forecasts of the municipal budgets and compare them to other techniques of prediction. Among these forecasting tools belongs simple moving average, exponential smoothing, transformation moving average and regression against time. One part of this thesis is dedicated to the description how the chosen town Písek prepares its budget. The result of this thesis is that we cannot use only one technique to forecast all the revenues. The forecasts of the town Písek are the best only for individual income tax and corporate income tax not paid by municipalities. For the other taxes it is better to use other methods. The best possible prediction is achievable by combination of all these techniques.
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Revenue Recognition in chosen accounting systems
Dolejší, Veronika ; Procházka, David (advisor) ; Vašek, Libor (referee)
This diploma thesis deals with revenue recognition in acconrdance to International Financial Reporting Standards IFRS and american Generally Accepted Accounting Principles US GAAP. Furthermore, it is focused on convergence project, called Revenue Recognition Project. This will result to standard Revenue from Contracts with Customers. Expected issue period is the end of 2011. The goal of this thesis is to analyze and assess the current situation in chosen accounting systems.
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Assessing the revenue and risk of selected commodities on the world's markets
PAPÁČKOVÁ, Jitka
This bachelor thesis focuses on assessing the revenue and risk of selected commodities on the world's markets. The commodities analyzed in the thesis are gold, silver and platinum. The thesis is divided into two principal sections. The first section is a publications research, which contains a theoretical part describing the commodities market and commodity trading. The other section of the thesis focuses on the development of commodity prices from the beginning of 2005 to the beginning of 2010 and describes the risk and revenue related to investment in selected precious metals on the world's commodities markets.
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Analysis of selling in CB Profil a.s.
VODIČKA, Zdeněk
Objective of the work should be analysing selling by suitable indexes, such as amount of production, amount of sold meters of metal plates, revenues, economic results of the years 2007, 2008 and 2009 a exploration of outer and inner environment of the company and according to these analysis discover weaknesses in the company, propose their improvements and excise it´s absences, that the sales should improve.
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Gross margine and its utilization in business enterprise
CULKOVÁ, Lucie
The literary digest of dissertation includes description of cost types, calculations and gross margine. In the practical part have been compared two methods of calculations. The first method is calculation of direct costs in the system MAX and calculation of total costs based od methodology of Research institute of the agricultural economy. The test company is Agrobeta MM, GB.
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Would the phenomenon of organic farming boom and flourish even without the generous support of subsidies?
Mojžíšová, Radka ; Slavíková, Lenka (advisor) ; Jílková, Jiřina (referee)
This bachelor thesis should answer this question: Would the phenomenon of organic farming boom and flourish even without the generous support of subsidies? Would there still be an interest in existing in this field even without pump-priming done by the state and by the European Union? Would the mere desire to live more healthily be enough for organic farmers? We will examine the growth in popularity of organic food which is illustrated by the existence of 2000 organic farms in the Czech Republic and also by the supply of organic food in shops. The theoretical part deals with the explanation of the term "organic farming". Attention also will be paid to legal regulations because organic farming in the Czech Republic is defined by Act No 242/2000 coll. on organic farming, by MoA Decree 16/2006 coll., by Commission Regulation (EC) No 889/2008, by Council Regulation (EC) No 834/2007 on organic production which came into effect on January 1, 2009. The thesis also deals with Common Agricultural Policy of the European Union between 2007 and 2013, the Action Plan of the Czech Republic for the Development of Organic Farming and principles of subsidisation in the year 2009. The practical part will be focused on results on economic analysis at approximately 3 farms which are specialised in bull or goat production.
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The development of revenue and expenditure of Czech and Slovak households (and future outlook)
Vít, Přemysl ; Bartošová, Jitka (advisor) ; Bína, Vladislav (referee)
My bachelor thesis is focused on the development of revenue and expenditure of Czech and Slovak households. In the theoretical part I dealt with by dividing the income and expenditure of households. I was looking in particular the differences in income between the two states that are its history and location very close. This also became my first order to work. Another part of this work is the statistical part of the issue containing the time series. The second objective is to establish a work estimate of the development of revenue in the future, which I included in the practical part.
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IFRS and accounting of revenues
Svobodová, Tereza ; Krupová, Lenka (advisor)
The thesis deals with rules for right reporting of revenues, which result from International accounting standard IAS 18 -- Revenue. There is briefly characterized the harmonization of financial reporting in the introduction. After that follows the development and the history of IFRS. The third part contains the analysis of the standard IAS 18 -- Revenue and standard IAS 11 -- Construction contracts, including three according interpretations. The final section is focused on the research of ten annual reports with a view to explain the observance of IFRS standards in pracitice.
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Flat tax and its influence on income level
Pilátová, Světlana ; Tomková, Magdalena (advisor) ; Adamec, Václav (referee)
Tato práce je zaměřena na zhodnocení alternativního systému zdanění na principu rovné daně. Pro svoji práci jsem zvolila podrobnější zkoumání konkrétní příjmové situace poplatníků v případě zavedení rovné daně a zhodnocení přínosů rovné daně převážně v souvislosti s příjmy. Součástí této práce jsou také příklady z několika států, kde rovná daň byla již zavedena.
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