National Repository of Grey Literature 11 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Comparison of Financial Reporting Based on the IFRS and Czech Accounting Standards
Žáková, Kateřina ; Pospíchal, Robert (referee) ; Beranová, Michaela (advisor)
The diploma thesis focuses on comparison of demands for making financial statements complying with Czech Accounting Legislation and International Financial Reporting Standards. Furthermore you will also find definitions for types of business performance indicators and how the values for financial statement transformation change.
Interní audit ve veřejné správě
Točevová, Anna
The thesis deals with an internal audit in public administration, especially with the process of audit in state-funded institution established by the South-Moravian region. The aim of the thesis is to analyse the process of internal audit in order to determine whether the process is in accordance with the international standards of auditing. The theoretical part is focused on characterization of internal audit and selection of the suitable international standards. The second part of the thesis is basically focused on audit in the organization and its comparison with the international standard. In conclusion is evaluation of whole process and, if necessary, recommendation for improvements of internal audit in this organization.
Comparison of Financial Reporting Based on the IFRS and Czech Accounting Standards
Žáková, Kateřina ; Pospíchal, Robert (referee) ; Beranová, Michaela (advisor)
The diploma thesis focuses on comparison of demands for making financial statements complying with Czech Accounting Legislation and International Financial Reporting Standards. Furthermore you will also find definitions for types of business performance indicators and how the values for financial statement transformation change.
The design and implementation of the internal regulations system in relation to the process models
Kazheunikava, Valeryia ; Chlapek, Dušan (advisor) ; Bruckner, Tomáš (referee)
The primary objective of this bachelor thesis is the design and implementation of the internal regulations system in relation to process models. In the theoretical part of the thesis, the basic terms and principles of the process management are explained, including the description of tools that support the process management. The thesis also explains the issue of the system of internal regulations and the immediate relationship between a process model and internal regulations. The theoretical part is concluded by an international standards overview. The international standards overview defines the requirements of the system of internal regulations. The next chapter contains a description and comparison of the process management implementation in selected companies. These findings were gained based on conversations with representatives of companies that engaged in energy distribution and trading. The practical part is aimed at specific design and the method application for a process models creation and their connection with internal regulations in the environment of a logistic company. The last part of the bachelor thesis is focused on the results assessment of the proposed method and also includes a conclusion statement.
IFRS for SMEs applied to a specific company
Höflerová, Hana ; Vašek, Libor (advisor) ; Valášková, Mariana (referee)
The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.
Legal aspects of accounting harmonization
MRÁZKOVÁ, Pavla
The topic of the thesis is issue of comparison of the Czech and Slovak legislation and comparison of IFRS and IAS. The thesis uses namely method of comparison of legislative and professional literature. The Czech Republic included the most important elements of harmonization to their legislation. The Czech Republic would be, for the better transparency, stoped from the continuity of the tax system.
Comparison of financial statements
Paňko, Tomáš ; Vašek, Libor (advisor) ; Ďurianová, Gabriela (referee)
Diploma thesis deals with the comparison of financial statements in accordance with Czech accounting regulations and International Financial Reporting Standards. The theoretical section is divided into several chapters devoted to IFRS, conceptual framework, convergence project and Czech legislation. The main part of the theoretical section is divided according to individual financial statements, where particular related requirements are put into a comparison. Practical section of the thesis concerns financial statements of the Czech Post prepared in accordance with Czech legislation and financial statements of the Slovak Post, which is committed to disclose under IFRS. Conclusion summarizes the main differences which have been identified.
IFRS 4 - Insurance Contracts
Paušová, Iva ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
This thesis is dedicated to the newly proposed International Financial Reporting Standard IFRS 4 - Insurance contracts, lists and describes the most important points of the standard in the first and the second phase of the project. The first phase of the project establishes the definition of insurance contracts and other essential concepts. The first phase of the insurance contract provides only a temporary solution for measuring and reporting of insurance contracts until approved and adopted the final draft standard from the second phase. The second phase of the project proposes a new valuation model for insurance contracts based on four pillars, introduces new requirements for disclosure in the financial statements and presentation of financial statements.
The use of bank guarantees in international business, focusing on a comparison of various territories.
Žák, Pavel ; Taušer, Josef (advisor) ; Černá, Iveta (referee)
This thesis deals with bank guarantees, an instrument widely used especially in the field of international trade. The aim of this thesis is to characterize bank guarantees and their application in commercial relations. In relation with the growing use of bank guarantees in international business, the customary treatment of this challenging banking instrument will be analyzed and compared in different regions of the world -- i.e. Turkey, Syria, Iran, countries in the Organization for the Cooperation Council of Arab Gulf Countries and the Organization for the Harmonization of Business Law in Africa, - with the international standards of the International Chamber of Commerce. This thesis may be helpful for understanding demand guarantees and, due to the lack of comprehensive information, it could assist companies that trade in the above areas and are required to issue a guarantee to their customers.
Application of the IFRS for Small and Medium-Sized Entities in Czech environment
Laboutka, Marek ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.

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