National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Optimization of Conversion Process of Financial Statements Compiled in accordance with Czech law regulation to Financial Statements by IFRS
Novotná, Dagmar ; Stárová, Marta (advisor) ; Marta, Marta (referee)
As the name of the thesis suggests, its main objective is based on the optimalization of financial statements prepared pursuant to Czech precepts of law to financial statements pursuant to IFRS (Internation Financial Reporting Statements). The main objective was achieved by partial fulfilment of the objectives, which include analysis of the key differences between the financial statements of the two mentioned accounting systems. Withdrawals were mainly from the accounts and financial statements of the enterprise of SXX s.r.o., the accounting and consolidation of the company´s internal standards and guidelines consolidated whole. The company is a part and an entity of consolidated whole who is one of the world´s leading system suppliers of carton packaging and filling machines for beverages and food. The company transforms dates from its accounting system in the consolidation package, which also operates the parent company. In the light of the analysis were finally processed separate financial statements of the company under both laws. The contribution of the thesis is as outlined in the foundations of theory and practical examples of recognition of selected operations on the actual company, their transformation and the final recognition by the two accounting system.
The Czech Companies Acceptation of the International Financial Reporting Standards
Zacharová, Dita ; Rauš, Jiří (advisor) ; Vaněček, David (referee)
The work deals with the adoption of the International Financial Reporting Standards (IFRS) by the companies, with the theory of the conversion of financial statements prepared in accordance with Czech legislation to the financial statements being in accordance with IRFS and the work also provides an overview of the most significant differences between the two treatments. The differences in selected areas covered by their own standards are described in detail to illustrate the problem.

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