National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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.
Measurement and reporting of securities in the Czech Republic; international principles comparison
Liptáková, Dana ; Strouhal, Jiří (advisor) ; Rauš, Jiří (referee)
My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.

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