|
|
Dopad potenciálního zavedení IFRS pro SME v ČR v oblasti dlouhodobého majetku
Šebková, Jana
The diploma thesis deals with the impact of different fixed assets presentation standards according to the Czech Accounting Legislation (CAL) and International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The main goal of the diploma thesis is to evaluate the impact of different presentation standards from CAL and IFRS for SMEs perspective on the values of financial statement items that affect the transparency of the selected financial analysis indicators. The theoretical section of the thesis focuses mainly on fixed assets according to IFRS for SMEs and its comparison with fixed assets according to CAL and IFRS for SMEs. The practical section of this thesis identifies the areas of fixed assets which are described differently by CAL and by IFRS for SMEs and sets them to model cases. Then a quantification of the differences in the financial statements is performed by using model accounting units arising due to different ways of reporting. The quantification is then followed by an evaluation of the impact on selected indicators of financial analysis.
|
|
| |
|
|
Implementace IFRS do malých a středních podniků
Martincová, Klára
This thesis is dealing with problem of international financial reporting standards for small and medium-sized entities. My task is to transform Czech accountant reports of two chosen companies to be in accordance with IFRS for SMEs. In the first part of the thesis is described process of accountancy harmonization in Europe and in the world, characteristic of small and medium-sized entities, devel-opment of standard for small and medium-sized entities and its particular sec-tions. In the second part of thesis is processed transfer of accountancy reports of specific subjects to accountancy reports in accordance to IFRS for SMEs. In the end of the thesis are evaluated impacts of implementation for chosen report items as per productivity indicators.
|
|
|
Comparison of regulations governing financial statements of a small business
Krhůtek, Michael ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the financial statements of a small business from the perspective of two accounting regulations - Czech GAAP and IFRS for SMEs. The aim is to acquaint the reader with alternative rules for financial reporting of small businesses and to present the main differences compared to Czech GAAP. In the beginning the thesis deals with the definition of business. Another chapter includes performances of both regulations and their view of small business and the requirements of its financial statements. The climax of the work is an example whose assignment is based on the actual financial statements and to which the reader can see what differences may occur using other accounting rules.
|
|
| |
|
|
Analysis of adoption of IFRS for SMEs by the czech company - preparation of the opening statement of financial position
Procházková, Lenka ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this bachelor thesis is an application of the International financial accounting Standard for small and medium sized enterprises on the company reporting by the Czech accounting policy and focusing closer on compilation of opening statement of financial position. At the date of transition to the IFRS for SMEs, each entity shall prepare this statement as an obligation. The goal of the thesis is to highlight the complexity of the transition to IFRS for SMEs and show the positives and negatives connected with that. These topics are involved in the theoretical part which also contains definition of the basic terms important for each accounting entity as the transition date, the first transition etc. The crucial target of this bachelor thesis is an analysis of the balance sheet of the selected company, which will be after adjustments, which are in accordance with the IFRS for SMEs, transformed to the opening statement of financial position. The results of the thesis show the process is not a matter of editing a couple of numbers, but it is a difficult process, which requires increased effort in each company.
|
|
|
IFRS for SME´s and its implementation on the financial statement of the czech enterprise
Pikhartová, Nikola ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
The aim of this bachelor thesis named IFRS for SME's and its implementation on the financial statement of the czech enterprise is to evaluate benefits of financial reporting according to The International Financial Reporting Standards for Small and Medium-sized Entities at the czech company. The thesis is dividend into the theoretical part and the practical part. First chapter is analysing reasons of development and benefits of this standard, further chapter is dealing with obligatory parts of financial statements, its qualitative characteristics, assessment and reporting according to The IFRS for SME's. The very last chapter is engaging in the application part, where the required sections of the balance sheet are transformed according to The IFRS for SME's.
|
|
|
IFRS for SMEs applied to a specific company
Höflerová, Hana ; Vašek, Libor (advisor) ; Valášková, Mariana (referee)
The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.
|
|
|
Zhodnocení dopadů implementace IFRS pro SME do účetnictví malých a středních podniků
Škarvada, Jan
The aim of this diploma thesis is to identify benefits and costs related to the implementation of International Financial Reporting Standard for small and medium-sized enterprises (IFRS for SMEs). The theoretical part describes the development of harmonization of financial reporting in the European Union and the formation of IFRS for SMEs. Furthermore, the comparison of International Financial Reporting Standard for SMEs with Czech accounting legislation is accomplished. The identification of costs and benefits and their analysis are based on a survey conducted on a sample of construction companies. Subsequently, the influence of costs and benefits for willingness to apply the IFRS for SMEs to the company is evaluated.
|
|
|
Uznávání nákladů a výnosů v účetnictví
Novotná, Ivana
The bachelor thesis deals with a comparison of expenses and revenues declared by Czech accounting legislation and International Financial Reporting Standards for Small and Medium Size Enterprises (IFRS for SME) and subsequent comparison of the results achieved by the two reporting options. The first chapter describes SMEs, the next part focuses on the expenses and revenue according the Czech legal accounting. The next chapter discusses the emergence of international standard and its differences from the Czech accounting legislation. In the practical part standard is applied to the profit and loss statement of a particular company. The items are analyzed and transformed to the statement of comprehensive income according to IFRS for SME.
|
guest ::
