|
|
Discounts in accounting
Mervartová, Andrea ; Pelák, Jiří (advisor) ; Vácha, Petr (referee)
The diploma thesis deals with the problems identifying the various types trade discounts in accounting and tax implications. The content of the thesis are specifically bonuses, discounts, gifts with purchase extra for free, loyalty programs and incentives in rental relationships. Alternative solutions to these advantages in accounting are given with regard to the current Czech accounting legislation and International Financial Reporting Standards (IFRS). The thesis is supplemented by modeling examples, where the accounting solution suggested from the perspective of the provider and the recipient advantage.
|
|
|
Influence of Selected Accounting Principles on the Financial Statement Closing Process
Krejzlová, Darina ; Vácha, Petr (advisor) ; Pelák, Jiří (referee)
This thesis is concerned with generally accepted accounting principles in the Czech Republic. Emphasis is laid on the application of these principles to a well-defined set of steps that must be followed when preparing a closing financial statement. A secondary aim of this study is to evaluate current legislative measures in terms of how sufficient they are for the proper use of the principles in the Czech Republic. These measures are compared with international accounting standards. In order to accomplish the objectives, theoretical knowledge was gathered, and then applied to specific cases, which are described in the comments section. The second part is supplemented with a comparison of Czech and international legislation, emphasizing the main differences and drawbacks that may influence the application of the accounting principles. The conclusion provides a summary of research findings.
|
|
|
Revenue recognition in software industry
Marušáková, Tereza ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
Diploma thesis is dedicated to software revenue recognition under IFRS and US GAAP. It aims to address all specifics related to software industry as well as challenges which arise from sales of intangible assets and intellectual property in form of licenses. Thesis covers both standard software delivery (OnPremise) and delivery in cloud for Software as a service. Significant portion is dedicated to multiple element arrangements which are very common for software industry. It also analyses new revenue recognition standard IFRS 15 Revenues from contracts with customers, which is a result of joined convergence project of IASB and FASB and how it will impact current revenue recognition practices in the industry.
|
|
|
Financial reporting of software companies under IFRS
Blažek, Michal ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
|
|
|
Revenues from the perspective of the Czech accounting legislation and IFRS
Kašpar, Michal ; Procházka, David (advisor) ; Vácha, Petr (referee)
The thesis deals with a comparison between legislation of revenues in the Czech accountancy on one hand and in International Financial Reporting Standards on the other hand. Text concerns itself with the theoretical determination of revenues, the description of the Czech accounting regulation of revenue and the revenue recognition in IFRS. The thesis on the basis of general criterions compares revenues with respect to the Czech accountancy and with regards to IFRS and solves revenue recognition for chosen business activities. The main aims of the thesis are the analysis and the comparison of the current regulations of revenues in chosen accounting systems.
|
|
|
IFRS for SMEs and its implementation in the Czech company
Čížková, Klára ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The diploma thesis is focused on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Its origin and development is introduced and the opinions of the accounting experts on its worldwide adoption are assessed. The paper also contains the comparison between the standard and the International Financial Reporting Standards (so called full IFRSs). The standard adoption is illustrated and all consequences are analyzed within the conditions of the Czech company, whose characteristics are in accordance with the definition of small and medium-sized entities stated in the standard.
|
|
|
The Attitude of Czech Consumers to the Organic Food -- Market Research of Organic Food
Bártová, Lucie ; Vávra, Oldřich (advisor) ; Vácha, Petr (referee)
The thesis is engaged in market research of the organic food in the Czech republic. It summarizes basic information about organic food, describes current trends in the ecological agriculture and in the consumption of organic food. The thesis brings results of the consumer audit, which tried to find out consumers' attitude to the organic food and their foreknowledge in this sphere. Part of the thesis is focused on the differences in prices between organic and conventional food.
|
guest ::
RSS feed.