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The Czech Companies Acceptation of the International Financial Reporting Standards
Zacharová, Dita ; Rauš, Jiří (advisor) ; Vaněček, David (referee)
The work deals with the adoption of the International Financial Reporting Standards (IFRS) by the companies, with the theory of the conversion of financial statements prepared in accordance with Czech legislation to the financial statements being in accordance with IRFS and the work also provides an overview of the most significant differences between the two treatments. The differences in selected areas covered by their own standards are described in detail to illustrate the problem.
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Influence of taxes on true and fair view of the accounting
Müllerová, Michaela ; Rauš, Jiří (advisor) ; Němcová, Lenka (referee)
The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
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financial analysis of company
Fliedrová, Martina ; Rauš, Jiří (advisor)
The aim of my bachelor thesis is the external financial analysis of the company Mlékárna Hlinsko, ltd. for the period 2005 - 2008. This thesis is divided into two parts. The first section describes the importance of financial analysis in general. Further I characterize the users, sources of information and basic methods of financial analysis. The second section is devoted to analysing the company through various methods of financial analysis. The methods that I used are horizontal and vertical analysis, ratio analysis, net working capital, analysis of system parameters and models of bankruptcy and financial standing. At the conclusion of this thesis I recapitulate the findings of the analysis and outline the future development of the company.
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Financial Analysis of an Enterprise
Drobná, Michaela ; Míková, Marie (advisor) ; Rauš, Jiří (referee)
This graduation thesis deal with the financial analysis of the company. Is elaborated for the needs of the owner and creditor of the company. Financial analysis covers the period basis of time 2006 - 2009. To assess the financial situation I use standard methods mentioned in the theoretical part.
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Financial Analysis of Company Pragis a.s.
Gabrielová, Andrea ; Míková, Marie (advisor) ; Rauš, Jiří (referee)
The thesis is focused on financial analysis of the building company PRAGIS a.s. This thesis contains the theoretical and practical part. The theoretical part deals with the methods of financial analysis. The practical part focuses on the application of selected methods for financial analysis of the company PRAGIS a.s. between years 2005 and 2010.
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The financial analysis of the firm
Sojková, Barbora ; Rauš, Jiří (advisor)
The aim of the bachelor thesis is an evaluation of a financial situation within a chosen company between 2004 and 2008, which is based on the use of the financial analysis method. The theoretical part describes the principle and importance of the financial analysis, introduces its purpose and aim within the firm management. It defines the users, the data sources and basic methods of financial analysis including the overall models of evaluation of the firm health. The practical part shows the characteristics of the examined firm as well as the financial analysis itself which is carried out by the methods introduced in the theoretical part. The chosen indicators are also compared within branches. The conclusion of the thesis offers a summary of the most important findings of the implemented analysis.
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Distribution of Economic Result
Ašenbrenerová, Petra ; Rauš, Jiří (advisor)
The bachelor thesis dealing with the "Distribution of Economic Result" focuses in particular on the acts related to such activity. The first half deals with the activities necessary to be made before the economic result is distributed, such as the calculation of income tax and carrying it to account, accounting for deferred tax etc. The other part of this thesis is focused on the distribution of profit and compensation of loss in business companies. The conclusion of this thesis deals with the taxation of shares in profit and with the issue of double taxation in the payment of shares in profit abroad.
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financial analysis of company
Dubská, Martina ; Rauš, Jiří (advisor)
The topic of my thesis is financial analysis of company. The thesis is divided into two parts, the one is theoretical part and the other is practical part. The practical part is oriented on external analysis of company named ALON REALITY spol. s r. o. The practical part is focused on calculation of horizontal analysis and vertical analysis of company, calculation of financial ratios and indicators of net working capital.
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The Concept of Prudence
Boukalová, Michaela ; Rauš, Jiří (advisor)
Bachelor work aims especially characterize all components of the Concept of Prudence. It contains description of effect of the Concept of Prudence on trading income and illustration in balance-sheet as well. Special chapter is addicted to the challenge of contravention of the Concept of Prudence and interpretation of consequences which can arise. Every chapter contains example explaining problematic parts in practice.
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stocks in accounting
Štencová, Petra ; Rauš, Jiří (advisor)
The bachelor thesis deals with the issue of stocks. Particular chapters are focused on the defining of stocks in the Czech accounting legislation, the methods of evaluation, the methods of accounting, the stocktaking. The last chapter is devoted to the stocks in IFRS and defining differences in comparison with CAS. The practical part is also included.
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