National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Provisions in Accounting of Businesses
Jakubcová, Klára ; Míková, Marie (advisor) ; Roubíčková, Jaroslava (referee)
The diploma thesis deals with problems of provisions. Its substantial part is devoted to obvious provisions. First of all, there is metioned a general determination of provisions and some of Generally accepted accounting principles, which have the largest influence on formation of provisions. The thesis describes provisions according to International Financial Reporting Standards and according to the Czech legislation. Consequently, the thesis compares czech approach to provisions with IFRS's approach. With regard to upcoming amendments of provision in IFRS the part of thesis reports essential proposed changes. The end of the thesis is devoted to buried reserves. There is mentioned life cycle, meaning and examples of buried reserves.
Influence of buried reserves on a shareholders'capital
Soukupová, Petra ; Skálová, Jana (advisor)
The Bachelor thesis deals with the problem of an influence of buried reserves on a shareholders' capital. First of all it describes the shareholders'capital and its components. Afterwards it reports the substance of buried reserves, the stadium of its turnover and especially differences of an acounting and a real shareholders'capital, which originate just from the influence of buried reserves in a company. By means of particular examples this thesis practically illustrates some posibilities of origin, maintainance and downfall of different kinds of buried reserves.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.