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Cryptids
Dvořáková, Dana ; Turek, Filip (referee) ; Sterec, Pavel (advisor)
Cryptids, video which is studying animals, its shapes, moves and the environment , where they find themselves. The video is looking equal to all entity without any difference, document varied life as same as passing death or rot as well. It also speaks about collaboration and the microworld, which creates perfect unit. Silent mutual conversations.
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Adjustment of intangible assets within the Czech accounting standards and IFRS
Tichý, Roman ; Dvořáková, Dana (advisor) ; Svoboda, Michal (referee)
This thesis deals with the specifics of intangible assets used in business activities which significantly affect their valuation and accounting treatment. Intangible assets are the section where is a lack of uniformity in national accounting. The aim of the thesis is to compare the adjustment of intangible assets within the Czech Accounting Standards and International Financial Reporting Standards IFRS, and further to highlight the practical application of these approaches in section of generated intangible assets´ valuation and accounting in a particular company.
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Calculations of own costs in agriculture
Kozohorská, Alena ; Dvořáková, Dana (advisor) ; Svoboda, Michal (referee)
This bachelor thesis focuses on the calculations of own costs in agriculture. At first, the topic is integrated into wider connections. There is mentioned the importance of agriculture and the specifics related to conducting in this area including the risks, which it has. The calculations are analysed first generally, then in direct relation with agricultural production. The bachelor thesis compares these generally reported theoretical procedures of calculations with procedures of a specific agricultural cooperative. It shows the differences between theory and practice and it evaluates them.
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Crop production in current assets
Tichý, Roman ; Dvořáková, Dana (advisor) ; Vašek, Libor (referee)
This bachelors thesis deals with the specifics of agriculture that affect the economy and accountancy in agricultural firms, it also discusses the classification of crop production, valuation issues and accounting of this production. The work is divided into two main parts, theoretical and practical. The aim is to focus on capturing crop production in current assets according to Czech accounting standards and impact of improvement activity of crop production in accounting concrete company.
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Importance of balance sheet in the Swiss financial reporting
Dufková, Iva ; Žárová, Marcela (advisor) ; Dvořáková, Dana (referee)
The thesis investigates the importance of balance sheet in the Swiss financial reporting. At first it shows, on a theoretical basis, which is represented by balancing theories, the essential role of the balance sheet for recipients of accounting information. It also deals with the accounting legislation in Switzerland, general accounting principles, financial statement and its appurtenances and projection of selected balance sheet items. Moreover it examines the information capability of the balance sheet on the practical example of a Swiss company.
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