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Analysis of Financial Statements in Relation to Czech Accounting Legislation and IFRS
VORLOVÁ, Petra
In this thesis I have dealt with the analysis of financial statements prepared according to Czech law and experimentally converted to International Financial Reporting Standards (IFRS). Since the financial reports initially analysed belong to a Czech company that follows Czech law in its accounting, I subsequently converted the individual financial statement items to IFRS in an experiment. The literature review contains the basic terminology of both Financials statements prepared according to Czech law and those prepared according to the international IFRS regime. The International Financial Reporting Standards (IFRS) were enacted to enable better comparability of financial statements in an increasingly globalised world. The IFRS is only a reporting system that specifies how to proceed in accounting, in contrast to the Czech accounting regulation, which specifies how to book. Both the Czech and international regulations have a common goal, which is to ensure that the financial statements faithfully and fairly reflect the situation of the company. Even though both regulations are based on common basic principles, the reporting of individual items sometimes differs considerably. In the literature review, I deal with the areas of accounting I examine the corresponding reporting items in more detail and carry out a conversion in accordance with international standards. Thus, I also prepared financial reports as if the company would book according to IFRS. I carried out an analysis of the financial statements prepared according to Czech law as well as those derived experimentally. Following the analysis, I compared the results and explained what influence the respective set of rules has on the financial statements.
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The Analysis of Accounting and Tax Reserves in a Business Corporation
VORLOVÁ, Petra
The bachelor thesis describes the provision of reserves and examines their impact on the economic result and thus on the amount of tax liability of the accounting unit. The accounting unit fulfills the basic purpose of accounting by creating reserves and thus giving a true and honest view of the unit's economic performance. The bachelor thesis lists the accounting principles which the accounting unit must observe. It also cites laws, decrees, accounting standards that are related to the accounting itself. Primarily, the law for securing the income tax base according to which the individual reserves are assessed, is analysed. The practical part gives an analysis of the impact that creation of reserves has on the income tax base of a specific business corporation and is compared with the case of a business corporation that would not create any reserve provisions.
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Art Therapy and Artefiletic application in Útočiště, GSO
VORLOVÁ, Petra
The bachelor thesis is focused on the possibilities of arteteraphy and artefiletics utilization in the work with the clients of social services. Emphasis is in particular placed on the area of social prevention, which is the main area of provided services. The theoretical part defines the basic concepts of artetherapy and artefiletics, their forms, methods and approaches. The practical part deals with the possibility of concrete usage of art techniques in work with clients of services in Útočiště o.p.s. It describes usage of arteterapeutical techniques in the organisation and their evaluation.
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