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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Conversion of the financial statements according to the Czech accounting principles to the IFRS
 Míčková, Anežka ; Mejzlík, Ladislav (advisor) ; Horad, Daniel (referee)
This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting principles to the IFRS. The first part of the thesis is focused on the bases of the conversion of the financial statements, entities who are obliged to present the financial statements under the IFRS, principles of the recognition according to the Czech accounting principles and IFRS. It further presents the basic types of the differences between IFRS and Czech accounting principles, technics and ways of conversion and finally the first-time adoption of International Financial Standards. The second part continues with the specific examples of the chosen areas of the conversion to the IFRS in the real company. The first area is emission rights, the next one continues with the valuation difference on the acquired asset and the whole thesis is closed with the issue of the liability discount. Every area is divided into four parts: general principles under Czech accounting principles, general principles under the IFRS, general principles in the company and the specific case within this area and its accounting view.
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Emission rights in the accounting
 Kašparová, Pavlína ; Krupová, Lenka (advisor) ; Jirka, Ladislav (referee)
The graduation theses is focused on problems of emission rights. The graduation theses is describing when and where has been firstly started talking about emission rights and why, what has been developement of emission rights prices on the stock markets since their implementation in 2005 and what was the impact on the financial statements. The main part of the gradiation theses is about financial reporting. There is described a few of possible methods how to enter it in the books with concrete examples each of them. There is not missing historically first sollution of the emission rights bookkeeping, interpretation IFRIC 3.
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