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Selected Differences in Accounting According to US GAAP, IFRS and Valid Czech Legislation in the Terms of the TRANS TECHNIK, spol. s.r.o.
Jurajdová, Vendula ; auditor, Pavla Kvapilová, (referee) ; Hanušová, Helena (advisor)
This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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Revenue Recognition under IFRS in Comparison with Czech Legal Regulation
Dusíková, Klára ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is focused on comparing the revenues reporting according to international financial reporting standards IFRS and according to the Czech legislation. The main aim of this work is to analyze the problems of these two accounting frameworks and then show these differences by using the sample examples. The theoretical part is focused on the understanding of the revenue reporting according to international accounting standards IFRS and according to Czech accounting adjustments; it is pointed out on the forthcoming standard IFRS 15. The practical part of this thesis is devoted to the provided examples.
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Evaluation of property, plant and equipment from perspective of Czech legislation and International Financial Reporting Standards IFRS
Stuchlá, Marcela ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The content of this Bachelors dissertation is property, plant and equipment from the perspective of Czech legislation and from the perspective of International financial reporting standards IFRS. The dissertation is split to theoretical and practical part.
In the theoretical section provides information according to the Czech law, what actually asset is, how it can be purchased, appreciate, depreciate, inventory and disposal. Then there it is also discussed as in IRFS, simply described what the standards are and why they are used here in Czech Republic. It is also described register of assets, from acquisition to disposal.
In the practical part shows posting from both viewpoints in foreign company which has one plant in Czech Republic.
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Selected Differences in Accounting According to US GAAP, IFRS and Valid Czech Legislation in the Terms of the TRANS TECHNIK, spol. s.r.o.
Jurajdová, Vendula ; auditor, Pavla Kvapilová, (referee) ; Hanušová, Helena (advisor)
This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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