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Evaluation of Implementation of IFRS 13 Fair Value Measurement in the Selected Business Unit
Račková, Lucia ; Korcová, Gabriela (referee) ; Křížová, Zuzana (advisor)
This diploma thesis deals with the issue of fair value measurement of tangible long-lived assets under IAS/IFRS. It is objective is to assess the impact of revaluation of long-lived assets from their historical prices to their fair value. The work further characterizes the harmonization of the accounting systems and detailed described IFRS 13 – Fair Value Measurement. The work is focused on company describing particular the valuation methodology as well as specific data on the asset. At the end of the work the potential risks of users of the financial statements are displayed.
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Evaluation of Implementation of IFRS 13 Fair Value Measurement in the Selected Business Unit
Račková, Lucia ; Korcová, Gabriela (referee) ; Křížová, Zuzana (advisor)
This diploma thesis deals with the issue of fair value measurement of tangible long-lived assets under IAS/IFRS. It is objective is to assess the impact of revaluation of long-lived assets from their historical prices to their fair value. The work further characterizes the harmonization of the accounting systems and detailed described IFRS 13 – Fair Value Measurement. The work is focused on company describing particular the valuation methodology as well as specific data on the asset. At the end of the work the potential risks of users of the financial statements are displayed.
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Impairment tests of long-lived assets in accordance with IFRS
Remeš, Vojtěch ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial statements.
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Comparison of long-lived assets in the IFRS, US GAAP and Czech accountant law
Trnka, Martin ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are presented.
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Property, plant and equipment in the perspective of International Reporting Standards in comparison with Czech accounting standards and US GAAP
JOANIDISOVÁ, Lenka
This thesis aims to describe long-lived assets accounting according to International Financial Reporting Standards (IFRS) and analyze the differences between this system, United States Generally Accepted Accounting Principles (US GAAP) and Czech Accounting Legislation (CAL). In the International Financial Reporting Standards (IFRS), the central subject of this study, the standard IAS 16 - Property, plant and equipment is dedicated to the problem of long-lived assets. The following comparison of US GAAP and CAL is based on this particular standard. The theoretical part of the thesis analyses the problem of long-lived assets according to mentioned accounting systems and describes the found differences. The practical part pictures the application of the mentioned standards in E.ON Czech Republic, a.s, which accounts in all three examined legislations, and brings an example of a different accounting of concrete property in this company.
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