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Projekt nového leasingového štandardu z pohľadu IASB
Nemcová, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as US GAAP. The new standard represents one of the steps in the process of harmonization and convergence between two predominant world accounting standards, which has been in progress since the year 2002. The work provides readers with the comparison of these two leasing standards, resulted from which the need of common lease standard arose. This led to the first exposure draft of convergence standard issue, and finally the re-exposure draft issue. Because the new accounting standard is still in progress, I provide the analysis of the process as at the end of August.
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IASB’s project for creating new rules for lease
Čakarová, Cveta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.
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The conceptual framework in IFRS and the czech accounting rules
Koudelová, Martina ; Valášková, Mariana (advisor) ; Pelák, Jiří (referee)
The conceptual framework as an introductory document of International Financial Reporting Standards is the basis for financial statements preparation. It consists of the objective of financial statements, underlying assumptions, qualitative characteristics, definition of elements of financial statements, their recognition and measurement as well as concepts of capital and capital maintenance. The evidence of the necessity of the conceptual framework is seen in wordwide harmonization and in an ongoing process of convergence. The importance of the conceptual framework is emphasized by ideas and reasons supporting its creation coming from the past. By novelising the conceptual framework the project was divided into eight phases called A to H. This bachelor thesis has for an objective to compare the conceptual framework to the czech accounting rules. And following this comparison to find whether there is some conceptual framework of financial reporting system in the Czech Republic.
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IASB and FASB Convergence on example of rules for leases
Lozovaya, Karina ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
This thesis deals with the convergence project the IASB and FASB on the example of rules for leases. The first chapter introduces the general problems. The next chapters are introduced the IASB and the FASB, its objectives, structures, activities. The thesis focuses on the convergence project. The next two chapters, discusses the current leases arrangements in IFRS and U.S. GAAP, including its comparison. The main part analyses the draft of a new joint standard also discusses its possible impact and response to this proposal.
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Evolution of accounting regulation
Miškovič, Stanislav ; Procházka, David (advisor) ; Žárová, Marcela (referee)
The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of IAS standards by EU Commission
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Convergence Project of IASB and FASB to Harmonise IFRS and US GAAP
Rusňáková, Zuzana ; Vašek, Libor (advisor)
The thesis deals with harmonisation of international accounting standards, more specifically with the convergence of US GAAP and IFRS. Its first chapter describes the structures of IASB and FASB (the boards responsible for preparing IFRS, respectively US GAAP) and their due process. The second chapter gives history overview of their convergence project to harmonise US GAAP and IFRS and describes its tools. The third chapter focuses on one of the current main joint projects of the Boards - financial statement presentation and tries to answer some of the questions addressed in its discussion paper published for public comments.
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