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Implementation of IFRS 13 Fair Value Measurement in the Selected Business Unit
Vlčková, Veronika ; Střížová, Dana (referee) ; Křížová, Zuzana (advisor)
Bachelor´s thesis deals with the developments of fair value measurements rules and presentation of major changes in this field. The main objective is the international accounting standard IFRS 13 – Fair Value Measurement and its application in specific company. The analysis of long-term tangible assets is the cork of the work. A point is to show the revaluation impacts, eventually a reduction in the value of that asset in the financial statements. Subsequently, there are displayed risks to users of financial statements resulting from accounting information.
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Reporting of Accounting Information in Different Systems
Malý, Zdeněk ; Dubový, Roman (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.
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Financial Analysis of the Selected Company
Roubalová, Lucie ; Petřík, Tomáš (referee) ; Křížová, Zuzana (advisor)
Bachelor thesis deals with the evaluation of the financial situation of the company IMI International, Ltd. The theoretical part defines the basic concepts and indicators of financial analysis. In the practical part, the selected financial analysis methods applied to the company based on financial statements from the years 2009 to 2013. The aim is to evaluate the current financial situation and provide suggestions for measures that will lead to its improvement.
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Evaluation of Implementation of IFRS 13 Fair Value Measurement in the Selected Business Unit
Račková, Lucia ; Korcová, Gabriela (referee) ; Křížová, Zuzana (advisor)
This diploma thesis deals with the issue of fair value measurement of tangible long-lived assets under IAS/IFRS. It is objective is to assess the impact of revaluation of long-lived assets from their historical prices to their fair value. The work further characterizes the harmonization of the accounting systems and detailed described IFRS 13 – Fair Value Measurement. The work is focused on company describing particular the valuation methodology as well as specific data on the asset. At the end of the work the potential risks of users of the financial statements are displayed.
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Digitization of Processes in an Accounting Company
Kočí, Iveta ; Petrová, Jitka (referee) ; Křížová, Zuzana (advisor)
The bachelor's thesis deals with the processes that can be digitalized in an accounting company with the aim to improve competitiveness and automate routine work. The theoretical part discusses the possibilities of accounting using information technology. Products on the market that can be used to digitize accounting processes are analyzed in the practical part. A program that is suitable for the chosen company is selected from these products in the design part.
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Comparison of Accounting and Tax Aspects of Emploee Benefits in Selected Constraction Companies
Hřibová, Karolína ; Kopřiva, Jan (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with the comparison of accounting and tax aspects of employee benefits in two selected companies. The theoretical part of the thesis focuses on the meaning and division of benefits, motivation, legislative regulation and accounting and tax aspects of benefits. The practical part of the thesis deals with the analysis of benefits provided in a micro accounting unit and comparison of its system with a medium-sized accounting unit. The thesis concludes with the results of a questionnaire survey focused on the satisfaction of the provided benefits. The thesis concludes with suggestions for possible improvement of the employee benefits system
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