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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Provisions in czech accounting legislative and IFRS
 Novotný, Libor ; Novotný, Jan (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis compares two views of reporting reserves, where the first sight of the reserves is presented by the Czech legislation, other view is in accordance with International Financial Reporting Standards. The thesis initially used in the theoretical part, where it focuses on the essential definition, classification provisions, reason for the creation of provisions, etc. In the provisions according to Czech law provisions are analyzed and their impact on the tax base in the Czech Republic. In the practical part we find examples comparing the most important differences between the two methods.
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Reserves from the perspective of Czech accounting lagislation and International Financial Reporting Standards
 Kubíková, Kateřina ; Procházka, David (advisor)
Bachelor's thesis describes reserves as a tool for faithful and honest portrayal of reality. For the company the reserve represents an estimated liability, which is usually not accompanied by accounting documents, but it must be reflected in book-keeping. The first part is devoted to how the reserves are created and embodied according to the Czech accounting legislation. The second part describes the same issue from the perspective of International Financial Reporting Standards. In the conclusion the comparison of those two approaches is discussed.
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