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National Repository of Grey Literature

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	Project of Methodology of a Risk Evaluation for the Risk Reporting Purposes in Accordance with IFRS/IAS Vymazalová, Anna ; Polák, Josef (referee) ; Beranová, Michaela (advisor) The diploma thesis is focused on of its presentation in accordance with IFRS/IAS, respectively, for the fulfilling the requirements of IFRS 8 – Operational Segments. In this diploma thesis, the effects and advantages of financial statements transformation on IFRS/IAS are explained. Process of this transformation all its consequences are also elaborated here. For the conclusion, possible approaches to modelling of risk and to risk measurement are suggested here. Detailed record
	Analysis of Differences in Presentation of Financial Leases in Accordance with IFRS and under Czech Accounting Law Adamcová, Vendula ; Havlová, Petra (referee) ; Beranová, Michaela (advisor) This bachelor's thesis is focused on analysis of differences in presentation of financial leases in accordance with International financial reporting standards and under Czech accounting law. The aim of the bachelor's thesis is to define differences in presentation of financial leases in accordance with IFRS and under Czech accounting law and their effect on financial position and productivity of the business. Detailed record
	Problems Derived from Differences between the Czech Accounting Law and IFRS for Small and Medium-sized Entities Pazourková, Radka ; Jobánková, Ivana (referee) ; Beranová, Michaela (advisor) Object of the thesis is to define differences in financial reporting according to the Czech Accounting Standards and to the standard file International Financial Reporting Standards and to the International Financial Reporting Standards for Small and Medium-sized Entities and cost accounting and statement of benefits of transition to financial reporting according to the International Financial Reporting Standards for Small and Medium-sized Entities. Detailed record
	IFRSs and Czech Accounting Adjustment Mikulcová, Tereza ; Ondrůšek, Vladislav (referee) ; Fedorová, Anna (advisor) The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company. Detailed record
	Methodology of Financial Reporting of Securities and Financial Derivatives Kuchař, Tomáš ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor) This master’s thesis discusses the accounting of securities and financial derivatives in accordance with the Czech accounting legislation and the International Financial Reporting Standards. The goal is to suggest the methodology based on the performed analysis of differencies between the both accounting systems. The parts of the master’s thesis are the processing of the theoretical data, the analysis of differencies and their application to the case studies with the assessment of their influence on the basic indicators of the financial analysis. Detailed record
	Issues of Financial Reporting in Multinational Company Holásková, Lenka ; Slováček, Bedřich (referee) ; Beranová, Michaela (advisor) Reporting according to International Financial Reporting Standards is going to be requested in the European countries and the same situation occurs in the Czech Republic. Adopting International Financial Reporting Standards is very important to compare financial statements between companies in different countries. The subject of my master´s thesis „Issues of Financial Reporting in Multinational Company“ is to define the impact of implementation IFRS/IAS in the concrete company and to propose an appropriate accounting system, that reduce company costs associated with the compilation of accounts under the different rules. Detailed record
	Consolidated Financial Statements of Company ABC, a.s. in Accordance with IFRS/IAS Janoušková, Petra ; Staňková, Marie (referee) ; Beranová, Michaela (advisor) The bachelor´s thesis is focused on the differences between consolidated financial statements prepared with Czech acounting systems and financial statements prepared consist with International Financial Reporting Standards. Significance of these differences is demonstrated on the consolidated financial statements of company ABC, a.s. Detailed record
	Tranformation of Financial Statements under CAS Into Financial Statements under IAS/IFRS Buřič, Zdeněk ; Staňková, Marie (referee) ; Beranová, Michaela (advisor) The bachelor’s thesis deals with transformation of Financial Statements under CAS Into Financial Statements under IAS/IFRS. It compares Czech accounting systems with international financial reporting standards. The bachelor’s thesis shows the main differences between these two reporting systems, and their presentation in financial statements. Detailed record
	Project of Restructuring Provision Recording in Company Tesco Stores CR, a.s. Vašulínová, Kateřina ; Binderová, Iveta (referee) ; Beranová, Michaela (advisor) The bachelor’s thesis analyses the issues differences in the provisions recognition under the Czech Accounting Standards and under International Financial Reporting Standards. The thesis is oriented on restructuring provision recording in company Tesco Stores CR, a.s. Detailed record
	Valuation of Tangible Fixed Assets by the Czech Accounting Standards and International Valuation Standards Konupková, Lucie ; Hromada, Václav (referee) ; Pernica, Martin (advisor) The aim of the bachelors thesis, called „Valuation of Tangible Fixed Assets by the Czech Accounting Standards and International Valuation Standards“ is analysis of both systems, their comparison and evaluation. There is an interpretation of basic concepts in the theoretical part. The aim of the practical part is application of theoretical knowledge and proposal of solution which aim to compliance of principle of prudence and True and Fair View. Detailed record

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