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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
True and fair view of the acounts to Czech Financial Standard and IFRS
 POLÁKOVÁ, Jana
The aim of the bachelor´s work was the comparison of accounting reports of the chosen company, which shows final accounts according to ČÚP (Czech accounting regulati-ons), but for its parent company in France shows final accounts according to IFRS. In the first part of the work there are described the accounting methods, principles, the content, the composition of final accounts according to Czech accounting regulations and according to international accounting standards including the description of chosen accounting cases in IFRS financial lease, small long-lived assets and construction con-tracts. The second part is concentrated on the real accounting cases, with the comparison of showing in the company reports according to ČÚP and IFRS. Due to the limited extent of the work there is only the comparison of balance sheet and income statement. On the basis of the work result there was a recommendation to the company how to correct accounting of construction contracts in IFRS.
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Fixed assets in non-profit organisation
 Mikeš, Jan ; Takáčová, Hana (advisor)
In my bachelor essay I featured the accounting operations with fixed assets within the two types of non-profit organisations. I put the accent on financial sources, amortization and funds. I featured the different financing of the small fixed assets. In the next chapters I worked out different amortization plans of a school furnace and recognized the plans, that wouldn't be accepted by the founder. As a historical example, I wrote about the loss done by insufficient capital grants.
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