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	The Comparison of Valuation of Movable Tangible Assets at Czech Accounting Legislation and International Financial Reporting Standards Palatová, Radka ; Maršálková, Libuše (referee) ; Hanušová, Helena (advisor) This bachelor thesis deals with comparing differences methods of valuation movable tangible assets under Czech Accounting Standards and International Financial Reporting Standards IAS/IFRS. Based on confrontation of these two approaches, the main differences are determined. These differences are shown on case of company ABC, s.r.o. Moreover, financial statements prepared by both ways are compared and in which the importance diversity is recorded. Detailed record
	IAS/IFRS Application under the Conditions of Czech Enterprises Jankovič, Petr ; Matějíčková, Alena (referee) ; Kocmanová, Alena (advisor) The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long-term items of the companies with different tax incidences. The Thesis demonstrates these adjustments and quantifies its incidences on the firm. Detailed record
	The Comparison of Valuation of Movable Tangible Assets According the Czech Accounting Legislation and IFRS Hlaváčková, Lucie ; Svitavský, Lukáš (referee) ; Pernica, Martin (advisor) This bachelor’s thesis deals with comparison of reporting and valuation of tangible fixed assets acquired through financial leasing, according to Czech accounting legislation and International Financial Reporting Standards. Also, this thesis focuses on assessing the impact of the valuation of assets in the financial statements and the impact upon economic result of the Company ABC, s. r. o. Detailed record
	Analysis of Differences in Presentation of Financial Leases in accordance with IFRS and under Czech Accounting Law Krausová, Kateřina ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor) The bachelor’s thesis is focused on the analysis of differences in presentation of financial leases in accordance with Czech accounting law and with International financial reporting standards IAS/IFRS. Further, in this thesis the effect of differences in profit for tenant and landlord is analyzed. Detailed record
	Selected Differences Between Czech Financial Accounting and IFRS Hlaváčková, Lucie ; Ing.Petra Zemánková (referee) ; Hanušová, Helena (advisor) This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company. Detailed record
	Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on Economy of the Private Corporation Kaňová, Marie ; Hlaváčková, Lucie (referee) ; Hanušová, Helena (advisor) The diploma thesis is focused on comparison of selected differences in accounting and reporting of items in statutory financial statements which arise between Czech accounting legislation and International Financial Reporting Standards. Based on the selected differences, the effect of applying IAS / IFRS requirements on assets, liabilities and company's financial statements is described there. At the end of the thesis, the selected indicators of financial analysis are calculated, showing the performance of the company and its financial position. Detailed record
	The Comparison of Valuation of Movable Depreciated Tangible Assets depreciated at Czech Accounting Legislation and International Financial Reporting Standards Nývltová, Iva ; Mrázková, Zuzana (referee) ; Pernica, Martin (advisor) This bachelor´s thesis deals with comparing methods of valuation and financing of tangible assets according to Czech accounting legislative and International Financial Reporting Standards IAS/IFRS. Occurred differences which lead to misinterpretation of financial statements in company ABCD, a. s., will be described based on the comparison of these different approaches. Detailed record
	Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on Economy of the Private Corporation Kaňová, Marie ; Hlaváčková, Lucie (referee) ; Hanušová, Helena (advisor) The diploma thesis is focused on comparison of selected differences in accounting and reporting of items in statutory financial statements which arise between Czech accounting legislation and International Financial Reporting Standards. Based on the selected differences, the effect of applying IAS / IFRS requirements on assets, liabilities and company's financial statements is described there. At the end of the thesis, the selected indicators of financial analysis are calculated, showing the performance of the company and its financial position. Detailed record
	Selected Differences Between Czech Financial Accounting and IFRS Hlaváčková, Lucie ; Ing.Petra Zemánková (referee) ; Hanušová, Helena (advisor) This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company. Detailed record
	IAS/IFRS Application under the Conditions of Czech Enterprises Jankovič, Petr ; Matějíčková, Alena (referee) ; Kocmanová, Alena (advisor) The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long-term items of the companies with different tax incidences. The Thesis demonstrates these adjustments and quantifies its incidences on the firm. Detailed record

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