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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Cash and Cash Equivalents under Czech Accounting Standards, IFRS and US GAAP
 Oliva, František ; Roe, Jana (advisor) ; Vašek, Libor (referee)
This bachelor thesis pays attention to financial reporting of cash and cash equivalents in compliance with the Czech Accounting Standards (ČÚS), the International Financial Reporting Standards (IFRS) and the United States Generally Accepted Accounting Principles (US GAAP) and to the differences coming from these standards. This thesis is divided into three main parts. Firstly, it will focus on defining the terms that are associated with the topic, further, it will be dedicated to appraising, repricing and financial reporting of cash and cash equivalents in accordance to the three accounting standards, and lastly, it will practically demonstrate the differences between them.
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Statement of cash flows
 Linhartová, Lucie ; Procházka, David (advisor) ; Černý, Václav (referee)
The thesis focuses on a content and a relevance of a statement of cash flows in relation to business non-financial entities. It is based on the IAS 7 and supplemented by the Czech accounting standards. The thesis defines cash and cash equivalents, deals with a structure of a statement of cash flows, presents specific cash flows and ways of interpretation of cash flows. It also contains rules for creating a consolidated statement of cash flows. The practical part of the thesis examines an ability of a specific economic software to make a statement of cash flows in accordance with the Czech accounting rules.
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