|
|
The use of currencies and exchange rates when reporting under IFRS vs. Czech accounting regulations
Erlebach, Milan ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this thesis is to describe problematics of accounting and reporting of foreign currency, application of exchange rates and rise and settlement of exchange differences in reporting under International Financial Reporting Standards and Czech accounting regulations. The thesis is also focused on comparison of the dissimilarities between those systems, especially in the field of selection and proper use of foreign currencies, exchange rates and on dissimilarities in the rise and settlement of exchange differences in the various stages of the accounting period and various situations. Thesis clearly informs about problematics of currency and exchange rates and shows on practical examples application of such rules.
|
|
| |
|
|
Selected accounting transactions in foreign currencies in services
Vojáčková, Martina ; Roubíčková, Jaroslava (advisor) ; Strouhal, Jiří (referee)
The work is devoted to selected accounting transactions in foreign currencies in services. The introductory part defines the term services and their accounting issues. Another section is focused on the Czech legislation in the foreign currency in accounting, followed by selected accounting transactions in foreign currency, related to receivables and liabilities in connection with provide services. In the second half of the work are described specific services, represented by franchising and its financial resources in foreign currency. The whole issue is accompanied by a withholding tax and value added tax in services segment.
|
|
| |
|
|
International operations of domestic producer - tax, accounting and law connections
POLENOVÁ, Dana
The topic of my thesis is {\clqq}International operations of domestic producer - tax, accounting and law connections". The aim of this work is to analyze business operation of domestic producer with foreign businessmen. It is necessary to use foreign currency and their reduction of money to Czech currency in accounting. Point of delivery is connected with international operations, because it delimits object of the Value Added Tax. Trade between businessmen has to be legally regulated by sale of goods. It determines discretions and duties of both parties. Delivery terms are important terms of a contract in international trade. It appoints duties for seller and buyer at supply and receiving of goods. The theoretical part summarizes knowledge, which concerns with the characteristics of international world, whiteness of accounting, using foreign currency, determining point of delivery and substantiality of delivery terms INCOTERMS 2000. In the practical part I deal with transfer guides for international trade, which the company requests from me. After I compare taxation of chosen operations with the Czech rules of accounting. I use exchange rates. I strike a balance and precede positives for the particular company.
|
|
|
International trade in accounting of a particular company
PÍCHOVÁ, Jitka
This thesis is designed as a comprehensive view of trading on foreign markets. It contains the fields of specifics and practices of the international trade, which the firms in this situation are forced to deal with. The work is focused not only on accounting procedures, even if they include a proportion of mainly practices, but also takes in the areas of taxation and exchange policy. In the practical part I gradually focused on various activities that the company deals with; not only in accounting, but also in the field of exchange and taxation policies or e.g. the obligations on public authorities.
|
|
|
Foreign currency in accountancy
Němcová, Adéla ; Janhubová, Jaroslava (advisor)
The main theme of this bachelor thesis is the foreign currency in accountancy and the elimination of exchange rate losses. The thesis is divided into theoretical and practical part. In the theoretical part the most common items used in a company and the specifics of bookkeeping are desribe. The practical part includes researching what type of the exchange rate methods in bookkeeping is better and the elimination of exchange rate losses in a particular company.
|
|
|
Foreign trade operations of accounting entity
Králová, Veronika ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
This work takes up a subject of foreign trade in the view of Czech companies and describes some important areas, which are connected with these operations. Among others the work describes forms of entrance to a foreign market, forms of transport, customs services, insurance, INTRASTAT system and customs procedures. The main subject of the work is the impact of foreign trade on accounting. The most important problem is foreign currency in connection to receivables and liabilities. Next part of the work is about value added tax in foreign trade. Closing part shows an example from common practice, on which are demonstrated all theoretical problems.
|
|
| |
guest ::
