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Internal Accounting Directives for Corporations
Vašátková, Valérie ; Niesytová, Žaneta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal guidelines of a limited liability company. The first part focuses on the theoretical basis of internal guidelines and the definition of fixed assets. The second part contains basic information about the company and analysis, the result of which the author took as the main criterion for the creation of internal guideline. The last part is devoted to the draft internal company directive, which is focused on fixed assets in the company.
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Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
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Analysis of fixed assets.
DVOŘÁKOVÁ, Dominika
This thesis deals with the issue of fixed assets and concerns on the analysis and overall evaluation of fixed assets in chosen company from economical and accounting point of view. It mainly focuses on ways and methods of depreciation and calculation of financial and efficiency indicators. The work describes characteristics of fixed assets - its acquisition, depreciation, accounting and its inclusion in the company's balance sheet. It also includes chosen indicators of financial analysis that are related to fixed assets. This knowledge is applied on the particular company. The main resources of data will be the Balance sheet, Profit and loss account and Statement of cashflows. In the final part it suggests changes in the system of depreciation and more recommendations for improvement of the situation of the concrete company.
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Internal Accounting Directives for Corporations
Vašátková, Valérie ; Niesytová, Žaneta (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the internal guidelines of a limited liability company. The first part focuses on the theoretical basis of internal guidelines and the definition of fixed assets. The second part contains basic information about the company and analysis, the result of which the author took as the main criterion for the creation of internal guideline. The last part is devoted to the draft internal company directive, which is focused on fixed assets in the company.
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