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Transformation of Financial Statements in Accordance with the International Financial Reporting Standards
Bříza, Michal ; Studnařová, Leonora (referee) ; Beranová, Michaela (advisor)
Object of the thesis Transformation of Financial Statements in Accordance with the International Financial Reporting Standards is to compile financial statements of the company in accordance with internationally recognized standards International Financial Reporting Standards (IFRS) and analyse differences between presentation of accounting information compiled according to Czech Accounting Standards. First part Theoretical Grounds concentrates on general accounting reporting requirements. Second part deals with the transformation itself and serves as an interpretation of related IAS/IFRS standards’ requirements. Thesis provides fair view on company’s financial position and serves as a tool for comparison of its performance with outlandish entities that report in compliance with IFRS principles.
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Nehmotné aktíva v podnikaní
Spišáková, Adriána
Spišáková, Adriána. Intangible assets in business. Bachelor thesis. Brno: Mendel Uni- versity, 2023. This bachelor thesis deals with intangible assets in business. The main objec- tive is to analyse the intangible assets in one selected company. The theoretical part covers the source review, where it defines the basic concepts of intangible assets and their types within the framework of Czech legislation and international account- ing standards. This knowledge will be used in the practical part, which focuses on intangible assets within the selected company. Within the thesis I will also compare the differences between national legislation and The Visegrad Group and the differ- ences between Czech legislation and IFRS. In the practical part, by using a method analysis, I will try to identify whether intangible assets comply with the Czech ac- counting legislation, assessment of statements after application of selected princi- ples from international accounting reporting standards, what will the IFRS alloca- tion be and lastly, I will focus on research and development. In the conclusion, rec- ommendations will be provided, if necessary.
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Uplatnění metod pro detekci kreativního účetnictví v oblasti stavebního průmyslu
Holčapek, Daniel
This thesis focuses on the analysis of financial statements in the construction in-dustry, exploring the potential for distortion within the context of Czech and in-ternational accounting standards, and proposes methods to minimize the risks associated with creative accounting in this sector. The research was centred on comparing accounting practices for long-term contracts in construction as per the Czech Accounting Standards (CAS) and the International Financial Reporting Standards (IFRS). This involved testing on a specific example to evaluate the key differences between these two systems. Addi-tionally, methods for detecting creative accounting were examined and applied to selected construction companies. The research also included professional discus-sions with several auditors and accounting professionals in construction compa-nies. The findings of this work suggest that some construction companies en-gage in creative accounting practices. Creative accounting is often employed in the Czech accounting environment for various reasons. Significant differences have been identified between the accounting reporting as per Czech standards and IFRS. This situation highlights the need for a revision of the Czech accounting standards, as affirmed by the opinions of the professionals consulted.
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Transformace konsolidované účetní závěrky sestavené dle ČÚL na IAS/ IFRS
Haša, Jiří
Diploma thesis deals with conversion of the consolidated financial statements of the group of manufacturing companies prepared in accordance with Czech Ac-counting Standards to IFRS. The theoretical part compares the methods of consol-idation and identifies differences in reporting between CAS and IFRS. In the prac-tical part the financial statements are converted into IFRS. The impact of the con-version is evaluated using financial analysis methods. The conversion of the finan-cial statements resulted in increase of long-term assets and slight drop of the prof-itability and indebtedness indicators.
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Vliv využití výrobní kapacity na ocenění zásob vlastní výroby při aplikaci ČÚS a IFRS
Báča, Brian
This thesis deals with the determination of the effects of utilization of production capacity according to methodologies Czech accounting legislation and IFRS on the value of inventory and on the Company's earnings. The theoretical part deals with the definition of stocks from the perspectives of Czech accounting legislation and also in terms of IFRS. In this part there are also methods of allocating overhead costs, because of the close ties to the valuation of inventory. The practical part uses the knowledge gained from the theoretical part on data of actual production and the gained results are evaluated.
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Economic Aspects of Circular Economics in a Company
SOVOVÁ, Kristýna
The thesis deals with economic aspects of the circular economy in selected business entities. The aim of the thesis is to describe the structure of financial reporting of in terms of Czech Accounting Legislation (CAL) and International Financial Reporting Standards (IFRS). The possibilities and methods of evaluating the economy of the entities the CAL and IFRS. These possibilities and methods are then applied in the second part of the master thesis for selected subjects that keep accounts according to CAL and IFRS and also operate in the field of circular economics. The indicators, which are set in the first part of the thesis, are analyzed in terms of CAL and IFRS. The thesis evaluates three companies that account under CAL and three companies under IFRS. The analysis of stock indicators, the analysis of ratios, creditworthy and bankruptcy models and spider analyzes were chosen for the evaluation of selected companies. Within the spider analysis, companies accouring to CAL as a whole and also companies accourding to IFRS are evaluated. The output of this master thesis is an evaluation of the financial situation of companies within IFRS and CAL that deal with the circular economy and an evaluation of whether different reporting approaches have an impact on the financial situation of the company.
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Measurement of Mutual Harmonisation of National Accounting Standards - the Case of Selected European Countries
Mišuráková, Mária ; Hollmannová, Monika (advisor) ; Novák, Jiří (referee)
This thesis uses data obtained from 335 annual reports of actual companies from ten European countries to quantify the level of material accounting harmony among them. It employs various specifications of the T index and by comparing their outcomes attempts to fi nd the best possible combination of properties desirable for this purpose. The three main problems addressed in this work are; estimating the scope of material harmonisation over time by comparing our results to the previous research, assessing the current extent of material harmony among studied countries, and comparing the situation of Czech and Slovak companies with respect to the rest of the sample. Powered by TCPDF (www.tcpdf.org)
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Oceňování aktiv a pasiv v účetnictví komerčních pojišťoven dle české legislativy a IAS/IFRS
Weiglová, Iveta
The objective of this thesis is to compare measurement of assets and liabilities in the financial statements of insurance companies according to Czech legislation and International Financial Reporting Standards. The theoretical element contains an overview of measurement bases for assets and liabilities according to Czech accounting regulation, IAS/IFRS and Solvency II and analysis of impacts of amendments to Czech Accounting Act and Act on insurance relating to this issue. The theoretical findings are then applied to financial statements of a particular insurance company and the impacts of different measurement methods on significant items of financial statements are identified.
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Application of IFRS 15 and its impact on revenue recognition and financial reporting
Zelinková, Barbora
The diploma thesis deal with the application of the new standard IFRS 15 and ref-ert to changes in revenue recognition and financial reporting process with re-place current standards IAS 11 Construction contracts and IAS 18 Revenue. In theoretic part, there is described reason for implementation of new standard with detailed requirements. The practical part identifies the impact which is affecting timing of revenue recognition in different sectors on financial reporting.
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Vykazování výsledku hospodaření dle české právní úpravy účetnictví a IFRS
Hartmanová, Veronika
Diploma thesis is focused on the area of the Income statement format under Czech law in comparison with the requirements of IFRS. It includes analysis of major regulations that deal with financial results and general definition of profit or loss. There are included alternative views of the profit in the form of classical balance theories. The practical part consists of comparing the Income statement format according to Czech legislation in accordance with IFRS for the particular case of an existing company, which reported accounting to both systems. There are analysed the various parts of the economic results in this two concepts and there are explained the main causes that have an impact on the presentation of different amounts of profit in the period.
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