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Specifika nestátních neziskových organizací v oblasti financování a účtování
Manová, Petra
Manová, P. Specifics of non-governmental non-profit organizations in the area of financing and accounting. Diploma thesis. Brno: Mendel Univerzity in Brno, 2019. The Thesis deals with the financing and accounting of non-governmental non-profit organizations. The changes caused by the amendment to the Accountin Act no. 221/2015 Coll., effective from 1 January 2016, concerning the areas examined NGO are defined. The Thesis defines problem areas related to accounting and financing of these organizations. Comparison of the surveyed areas with business entities was carried out. An appropriate instruments for evaluating non-governmental non-profit organizations and the system of subsidies was examined, including its influence on the economy of these organizations. In the Thesis is evaluated an administrative burden of these entities in relations to the fulfillment of accounting and tax obligations.
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The financial statements of business corporations after the amendment to the Accounting Act
Franclíková, Karolína ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The bachelor thesis deals with comparing of the financial statements before and after the amendment to the Accounting Act and defines the differences in the compilation. In the thesis there are described assumptions and accounting principles of compilation financial statements, categories of entities and the extent of the financial statements in relation to these categories, the differences in the extent and disclosure of accounting information before and after the amendment to the Accounting Act. There is also compiled balance sheet and profit and loss account of the company TONAK for the year 2014 according to the methodology and amendment to the Accounting Act effective from the 1st January, 2016 in the thesis. These financial statements are compared to the statements of the company before the amendment to the Accounting Act.
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Micro accounting units in the Czech Rebulic and Slovakia
Dvorská, Helena ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This thesis is focused on accounting units on micro level in the Czech republic and in Slovakia. The objective is to compare accounting and record keeping of the accounting units in both countries. Since these accounting units came into existence in both countries after the accounting law amendment, the introductory chapter of the thesis is dedicated to a brief introduction to these units. The units themselves are examined separately into Czech units and Slovak units in the next chapters of the thesis and their accounting and record keeping methods are thoroughly analysed. The final accounts of selected accounting units are examined at the end of this thesis.
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The information power of financial statements in the Czech Republic after the amendments to the Accounting law
Novotná, Kateřina ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The bachelor thesis describes changes in the Accounting law in the Czech Republic connected to financial statements. It is mainly focused on a profit and loss statement and on notes to financial statements. There is general information about financial statements, a categorisation of the companies and the information which must be disclosed in the business register, changes in the law connected to a profit and loss statement, a new structure of a profit and loss statement and an appraisal of its information power. Then there is drawn up profit and loss statement of a particular company for the year ending 31 December 2014 under the new rules of the Accounting law in the Czech Republic valid since 1 January 2016 and a comparison of the notes to the financial statements before and after the amendments to the Accounting law for each category of the company.
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Extended use of IFRS in Czech Republic
Juříček, Tomáš ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The thesis is focused on differences of Czech accounting legislation and International Financial Reporting Standards. The reason of selection the theme is a continual confrontation between these two concepts, that I meet since study period till current practise. In the first phase of this work is my attempt to describe the structure of creation and functioning of the rules. The next phase of the thesis reveals the use of IFRS in the Czech Republic before 1 January 2011.Subsequently describes an amendment to the Accounting Act, which since January 2011, extends the application of IFRS. Following the changes is an attempt to describe an approach to the financial statements under IFRS. This also includes the anticipated development of the rules in the future. Thesis should give a comprehensive view on the reporting of financial information under IFRS.
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