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Dopady potenciální aplikace IAS 41 v podmínkách zemědělství v ČR
Kelnar, Tomáš
Kelnar, T. Impacts of the potential application of IAS 41 in the conditions of agricul-ture in the Czech Republic. Thesis. Brno: Mendel University in Brno, 2023. The subject of the diploma thesis is to describe and illustrate the application of the standard IAS 41 – Agriculture in the conditions of the Czech Republic. This the-sis aims to clarify the essence of this international accounting standard and com-pare differences against Czech accounting legislation. The theoretical part defines the approaches of Czech legislation and International Accounting Standards IAS/IFRS, particularly in the areas of valuation and disclosure. In the practical part, these findings are applied to specific biological assets to demonstrate the potential impacts on the reporting entity if it were follow the valuation procedures outlined in IAS 41.
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Biological assets reporting in Vodňanské kuře, s. r. o.
Rambousková, Sandra ; Dvořák, Martin (advisor) ; Hora, Michal (referee)
This thesis deals with the measurement and book-keeping of animal production according to Czech accounting standards and their comparison with International Financial Reporting Standards. The work is divided into two parts. The first part is theoretical and it handles animal production, book-keeping and measurement principles in agriculture. The second part examines the book-keeping and measurement methodology of the company Vodňanské kuře, s. r. o. which is engaged in breeding broilers throughout the whole Czech Republic.
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Representation of Products Arising from Operating Activities of Companies in Financial, Tax and Management Accounting
Kirchnerová, Kateřina ; Král, Bohumil (advisor) ; Vašek, Libor (referee)
The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.
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Selected agricultural accounting issues and their reflection in practice and proposals for solutions
ŠTEFANOVÁ, Veronika
Specifics agricultural activities are transferred to the accountancy of the stated entity. Bookkeeping becomes an ambitious agenda that requires much more attention than in other fields. The biological character of production also entails a number of questions and issues that are not adequately regulated in the financial legislation of the Czech Republic. The aim of this dissertation was processing problems existing unfavorable situation in the agricultural accounting legislation and the subsequently proposed solutions in order to improve a true and fair view of the accounts. Most problems are discussed in the livestock sector . The first part was shown in animal production according to the applicable accounting legislation . Further changes were summarized in the financial legislation and problem areas that would deserve legislative clarification. Adherence to the true and fair view of the agricultural accountancy was evaluated in cooperation with the holding AGRA Deštná a.s.
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Accounting in agriculture according to Czech and International Accounting Standards
Javorská, Petra ; Dvořáková, Dana (advisor) ; Vomáčková, Hana (referee)
The aim of this thesis is to assess the applicability of IAS 41 -- Agriculture on livestock production in the Czech Republic. The thesis is divided into two parts. The theoretical part deals with the specifics of agriculture, accounting procedures in compliance with the Czech legislation and requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 -- Agriculture. The practical part is focused on the feasibility of biological assets classification and their measurement based on fair value less costs to sell in AGRO DRUŽSTVO Načeradec.
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Biological assets – accounting in compliance with IFRS and czech accounting standards
Holubová, Helena ; Dvořáková, Dana (advisor) ; Mourková, Martina (referee)
The goal of this thesis is a detailed research on bases and processes of measurement and accounting of plant and livestock assets in Czech accounting legislation environment. The content of the thesis is also to introduce the topic of biological assets fair value determination and describe requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 - Agriculture. Feasibility study on biological assets classification will be conducted in Žichlická zemědělská a.s. The measurement applicability as defined in Internationl Accounting Standard 41 based on fair value less costs to sell will be in the real environment verified on biological assets (wheat and live cattle)in Žichlická zemědělská a.s.
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