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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Exchange Rate Differences in Debtors and Creditors Relationships
 Tioková, Barbora ; Taubingerová, Michaela (referee) ; Brychta, Karel (advisor)
This bachelor thesis focuses on the analysis of exchange differences arising on creditor and debtor relationships, it also specifies situations when exchange differences do not arise. The thesis deals with determining a correct accounting method to record Value Added Tax connected with creditor and debtor relationships. This thesis includes instructions which an entity can use when recording the exchange differences.
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The influence of the foreign currency on the accounting according to the Czech accounting principles and International financial reporting standards (IFRS/IAS)
 Košťálová, Klára ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This thesis describes the influence of the foreign currency on the accounting according to the Czech accounting principles and International financial reporting standards (IAS/IFRS). It especially focuses on determination of exchange rate for conversion of transaction to the domestic currency and for solving the exchange difference. In the next part there are described issues with the exchange difference from the view of IAS/IFRS. There are explained terms like functional currency and presentation currency. Also there are described the methods for transfer of financial reports from foreign currency to the functional currency and from the functional currency to the presentation currency. The last chapter compares both legislation and it warns about the most important differences.
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