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Finanční výkaznictví v oblasti zemědělské výroby
Wiesnerová, Petra
Financial Reporting in agricultural production. Diploma thesis. Brno: Mendel University, 2015. Diploma thesis is dealing with reporting, valuation and accounting of agricul-tural production according to Czech accounting adjustments and Internation-al Financial Reporting Standards. In the theoretical part are defined and de-scribed the basic concepts of agriculture, further describes a method for reporting agricultural production according to Czech accounting adjustments and IAS/IFRS. In the practical part is describe the method of accounting for specific agricultural society governed by Czech accounting regulations. Data from the financial statements of the company are used to devise a method of accounting in accordance International Financial Reporting Standards. The impact of the selected methods is quantified in profit.
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Účetní závěrka dle IFRS a české účetní úpravy
Korčáková, Michaela
Subject of this bachelor thesis "Annnual financial statement according to IFRS and czech financial reporting standards" is a comparation of both systems. Theoretical part defines financial statement and its properities. Practical part defines differences between Czech and International Financial Reporting Standards via practical application on specific examples. Subsequently there is specified balance sheet and income statement according to both Czech and International Financial Reporting Standards. Conclusion of the bachelor thesis is done by evaluation of company efficiency via ratio indicators of financial analysis.
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Odpisování dlouhodobého majetku dle české účetní úpravy a IFRS
Weiterová, Monika
The bachelor thesis deals with depreciation of long-term property according to Czech accounting adjustments and International Financial Reporting Stan-dards (IFRS). The theoretical part describes the long-term property and deprecia-tion method from both systems. In the practical part are compared vari-ous methods of depreciation on the examples. There is the description effect of the chosen methods of depreciation to the value of the financial statements and selected financial analysis indicators.
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The presentation of buildings in IFRS and Czech accounting regulations
Šebková, Kateřina ; Mejzlík, Ladislav (advisor) ; Žárová, Marcela (referee)
The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the comparison of the reporting of company buildings in accordance with IFRS and Czech accounting regulations as well. The last part of the diploma thesis is focused to the analysis of the selected financial statements.
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