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Evaluation of the Differences between Czech and British Accounting Standards
Gongol, Ondřej ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The goal of the submitted thesis "Evaluation of the differences between Czech and British Accounting Standards" is to analyze differences in accountancy and financial reporting of Czech Republic and Great Britain. First part of the thesis gives historical backround of world accounting systems. Next part describes particular standards of chosen nations. Third part of thesis Compare accounting standards and underline main differences in accounting of Czech Republic and Great Britain.
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Systém vedení účetnictví v ČR a USA
Štveráček, David
Štveráček, D. Accounting system in the Czech Republic and the USA. Bachelor thesis. Brno: Mendel university, 2020. This bachelor thesis with the title Accounting system in the Czech Republic and the USA deals with analyse and comparation of the accounting systems and concretely focuses on financial statement. Thesis is divided into theoretical and practical part. In the theoretical part there are described the theoretical knowledge that are based on economical literature. The practical part analyses the differences between the systems. Based on identified differences the thesis suggests the changes which could help to improve the content definition of the Czech accounting system.
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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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Evaluation of the Differences between Czech and British Accounting Standards
Gongol, Ondřej ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The goal of the submitted thesis "Evaluation of the differences between Czech and British Accounting Standards" is to analyze differences in accountancy and financial reporting of Czech Republic and Great Britain. First part of the thesis gives historical backround of world accounting systems. Next part describes particular standards of chosen nations. Third part of thesis Compare accounting standards and underline main differences in accounting of Czech Republic and Great Britain.
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