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Valuation and reporting of heritage assets
Svobodová, Petra ; Zelenka, Vladimír (advisor) ; Svoboda, Michal (referee)
This thesis is focused on the issue of valuation and reporting heritage assets. At first, there is an effort to define the term heritage assets. Categorization of these items is based on World Heritage List, which is compiled by the United Nations Educational, Scientific and Cultural Organization (UNESCO). The next part points to the relation between the cultural and economic concept of value, as well as the difference between these values and the price. The last part is devoted to the issue of accounting for heritage assets. Based on existing legislation and standardization, there is a summary of the options for the valuation and reporting heritage items.
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Specifics of Financial Reporting of Public-benefit corporations in culture
Staňková, Veronika ; Boukal, Petr (advisor) ; Vávrová, Hana (referee)
Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.
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Analysis of possibility of Conceptual Framework IPSAS implementation to Czech accounting legislation
Jančí, Veronika ; Svoboda, Michal (advisor) ; Zelenka, Vladimír (referee)
The main objective of this diploma thesis is to familiarize the readers with the Conceptual Framework relating to the International Public Sector Accounting Standards IPSAS. Introduction is dedicated to the public sector, its basic characteristics and its nature in general. For easier understanding of the issue is further discussed about international financial reporting systems; IFRS and US GAAP is mentioned primarily. The greatest scope is left to the main topic, to the Conceptual Framework IPSAS. The thesis discusses the basic principles and requirements for financial reporting of public sector entities which are regulated by Conceptual Framework IPSAS. Attention is also focused on comparison with the accounting system in the Czech Republic for the purpose of analyzing the possibilities of its implementation in Czech accounting legislation.
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The Conceptual Framework of IPSAS and its possibilities of future implementation in Czech Republic
Stehlíková, Simona ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.
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Possibilities of implementation of chosen standards IPSAS into Czech Accounting Legislation
Eichlerová, Gabriela ; Svoboda, Michal (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with possibilities of implementation of chosen International Public Sector Accounting Standards (IPSAS) into Czech Accounting Legislation. It also describes key characteristics of public sector and general concepts contained in Conceptual Framework. Selected IPSAS are analyzed and compared with national standards in order to outline possibilities of implementation of international approaches to Czech Accounting Legislation. The main part of the thesis is focused on the folowing specific areas: tangible and intangible assets, impairment and non-exchange transactions.
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Public Sector Accounting According to Czech Legislation and IPSAS
Šantinová, Věra ; Zelenka, Vladimír (advisor) ; Svoboda, Michal (referee)
The aim of this work is to introduce the issue of the public sector. Work explains principles and funding of public sector but the main attention is focused on its accounting. Accounting of public sector is viewed from the perspective of czech legislation and International Accounting Public Sector Standards (IPSAS). The last mentioned one is dealing only with the selected standards which shows the specifics of public sector. It includes for example revenue from non-exchange transactions, impairment of non-cash-generating assets and financial statements of public sector entities.
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Public Sector Accounting in the Czech Republic
Udatná, Štěpánka ; Mejzlík, Ladislav (advisor) ; Zelenka, Vladimír (referee)
The aim of the Thesis is to describe the environment of Public Sector Accounting in the Czech Republic, which is currently undergoing significant conceptual changes. The Thesis defines the "Accounting of the State Czech Republic" in terms of both the concept of public sector legislation and regulations, and also from the perspective of international context. An integral part is also survey, which aimed to identify public sector - accountants view of the ongoing reform.
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