National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Assessing in the terms of the czech accounting standards and IFRS - example some accounting entity.
VACKOVÁ, Lenka
The aim of this work is to analyse the methods of valuation in accounting in accordance with Czech Accounting Legislation and International Financial Reporting Standards. This thesis compares different approaches on the example of the specific accounting entity. The company is called E.ON Czech Republic, s. r. o. The theoretical part of the thesis describes accounting systems and defines some of the international standards. The practical part of the thesis characterizes the accounting entity and describes the found differences. The next point is the subsequent comparison and evaluation.
IFRS and accounting of revenues
Svobodová, Tereza ; Krupová, Lenka (advisor)
The thesis deals with rules for right reporting of revenues, which result from International accounting standard IAS 18 -- Revenue. There is briefly characterized the harmonization of financial reporting in the introduction. After that follows the development and the history of IFRS. The third part contains the analysis of the standard IAS 18 -- Revenue and standard IAS 11 -- Construction contracts, including three according interpretations. The final section is focused on the research of ten annual reports with a view to explain the observance of IFRS standards in pracitice.

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