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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Endorsement of IFRS 9
 Virt, Jan ; Vašek, Libor (advisor) ; Peprníčková, Mariana (referee)
Author of the diploma thesis deals with the endorsement process of IFRS 9. In the first chapter, the author briefly describes the historical development of international accounting standards that have regulated or otherwise related to financial instruments and outlines the developments in the field. In the main chapter of the thesis, author discusses in detail the endorsement process, characterizes the bodies and institutions involved in the process, describes the endorsement process as such, analyses the criteria according to which the compliance of the new standard with EU law is assessed and describes how European institutions participate in preparing standards before their adoption by the IASB. Author shows how the described procedure and criteria are applied in the approval of IFRS 9. Lastly, author analyses on a sample of companies listed on the Prague Stock Exchange how these companies are considering the endorsement of IFRS 9 by the European Union and the obligation to report their financial instruments under IFRS 9 from 2018.
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Transposition of Directive 2013/34/EU to the Czech legislation
 Virt, Jan ; Vašek, Libor (advisor) ; Valášková, Mariana (referee)
Author of the bachelor thesis deals with the transposition of the Directive 2013/34/EU into the Czech legislation. The first chapter called Legal regulation of accounting in the EU briefly describes the relation between the Czech and the European law, and it summarizes previous European legislation, in particular the Fourth and the Seventh Accounting Directive. It analyses the reasons for implementing the new accounting Directive, its structure and content in detail and suggests next steps in harmonization of accounting rules in the EU. The main focus of the analytical part is the incorporation process of the provisions of the new accounting Directive into the Czech law. The thesis also mentions some of the most important changes implemented in the new accounting Directive.
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