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Legal regulation of accounting of entrepreneurs
Sýkora, Ondřej ; Zahradníčková, Marie (advisor) ; Horáček, Tomáš (referee)
95 Abstract The purpose of this thesis is to analyse the legal regulation of accounting of enterpreneurs in Czech republic, but international aspects are also mentioned, especially the process of harmonisation of accounting in European Union and formation and development of International Accounting Standards and Generally Accepted Accounting Principles. It defines the concept, which is called "accounting law" within the meaning of the set of rules of law governing the methods of bookkeeping and rights and duties of accounting entities. The thesis is composed of introduction, six chapters and conclusion. Each of them deals with diferent aspects of accounting and its regulation. Chapter One defines the historical evolution of accounting. The chapter is subdivided into three parts. Part One describes forming factors of bookkeeping, Part Two focuses on genesis of accounting and Part Three explains the legal regulation in Czech republic from 1918. Chapter Two is subdivided into four parts. Part One explains the concept of accounting, Part Two focuses on its object in the meaning of relevant facts, which has to be recorded in accounting. Part Three enumerates the basic accounting principles and explains its relevance. The theme of Part Four is the position of accounting law in the system of law, so it...
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Vykazování dlouhodobého nehmotného majetku v různých účetních systémech
Vlková, Lucie
The goal of the thesis Reporting of intangible assets in different accounting systems is to draw substantial differences and the implications of the application to an entity based on the analysis of methods keeping the records of long-term intangible assets within the frame of the Czech legislation, International Accounting Standards and American Generally Accepted Accounting Principles. The thesis is focused especially on software and research and development. The differences are then displayed in practical examples of selected companies and also supplemented with calculated indicators of the financial analysis.
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Biologická aktiva v účetnictví zemědělského podniku
Vašíčková, Jana
This diploma thesis deals with the issue of biological assets accounting in agricultural company. The main goal is ambition for differences resulting from the use of different accounting standards. In the theoretical part are defined basic concepts, principles and methods. In the practical part is applied standard IAS41 Agricultural in a chosen agricultural company
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Účetní a daňové souvislosti jednotlivých typů závazků
Krsková, Tereza
The aim of this diploma thesis is to create proposals for the Czech legislation in the field of accounting of liabilities, especially their termination based on the Civil Code. The diploma thesis defines the individual types of liabilities and, using model examples, their impact on the profit (loss) and the income tax base is shown here. These situations are then compared with International Accounting Standards IFRS and US GAAP. Differences between accounting systems and recommendations for Czech legislation are commented in the end of the diploma thesis.
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Explanatory power of financial statements prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (US GAAP)
JAROŠOVÁ, Lenka
The title of this thesis is: Explanatory Power of Financial Statements Prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Ac-cepted Accounting Principles (US GAAP). This thesis compares the differences between Czech accounting legislation, International Financial Reporting Standards, and Generally Accepted Accounting Principles (US GAAP), regarding financial state-ments. The work is divided into a theoretical and practical part. The theoretical part of the work mainly describes the requirements for individual financial statements com-piled according to Czech accounting standards as well as IFRS and US GAAP. Then it defines the main differences in the statements compiled by various accounting sys-tems. The aim of the practical part is to apply theoretical knowledgeon practical examples in a company called Moravské kovárny, a. s. (=Moravian smithy, joint-stock company). First, the procedure for preparation of financial statements in accordance with CAS in society is described in detail, and subsequently, problematic parts are selected, where there is a fundamental difference in reporting compared to IFRS and US GAAP, and a transition to statements corresponding to the requirements of these accounting systems is implemented on them. Using a practical application, it is possible to track specific examples, how individual accounting operations affect profits and the structure of balance sheet items.
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Legal regulation of accounting of entrepreneurs
Sýkora, Ondřej ; Zahradníčková, Marie (advisor) ; Horáček, Tomáš (referee)
95 Abstract The purpose of this thesis is to analyse the legal regulation of accounting of enterpreneurs in Czech republic, but international aspects are also mentioned, especially the process of harmonisation of accounting in European Union and formation and development of International Accounting Standards and Generally Accepted Accounting Principles. It defines the concept, which is called "accounting law" within the meaning of the set of rules of law governing the methods of bookkeeping and rights and duties of accounting entities. The thesis is composed of introduction, six chapters and conclusion. Each of them deals with diferent aspects of accounting and its regulation. Chapter One defines the historical evolution of accounting. The chapter is subdivided into three parts. Part One describes forming factors of bookkeeping, Part Two focuses on genesis of accounting and Part Three explains the legal regulation in Czech republic from 1918. Chapter Two is subdivided into four parts. Part One explains the concept of accounting, Part Two focuses on its object in the meaning of relevant facts, which has to be recorded in accounting. Part Three enumerates the basic accounting principles and explains its relevance. The theme of Part Four is the position of accounting law in the system of law, so it...
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Finanční výkaznictví v oblasti zemědělské výroby
Wiesnerová, Petra
Financial Reporting in agricultural production. Diploma thesis. Brno: Mendel University, 2015. Diploma thesis is dealing with reporting, valuation and accounting of agricul-tural production according to Czech accounting adjustments and Internation-al Financial Reporting Standards. In the theoretical part are defined and de-scribed the basic concepts of agriculture, further describes a method for reporting agricultural production according to Czech accounting adjustments and IAS/IFRS. In the practical part is describe the method of accounting for specific agricultural society governed by Czech accounting regulations. Data from the financial statements of the company are used to devise a method of accounting in accordance International Financial Reporting Standards. The impact of the selected methods is quantified in profit.
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