National Repository of Grey Literature 116 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
Definition of Differences Between the Consolidated Financial Statements Prepared Under the IFRS and under the Czech Accounting Law
Fejfarová, Eliška ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
The thesis deals with differences in the consolidated financial statements prepared in accordance with Czech accounting regulations and in accordance with International Financial Reporting Standards IFRS. These differences are defined in detail in the consolidated financial statements of the holding company for the ABC in 2009. The first part focuses on the elevator theoretical background related to this issue. The second part deals directly with the consolidated financial statements of the holding company of ABC.
Project of In-house Accounting Guidelines for Provisions in Company RATI, s.r.o.
Svoboda, Jakub ; Podušková, Iva (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is presentation of provisions in financial accounting. The thesis consists of two parts – theoretical and practical. Theoretical part engages in showing and creating provisions according Czech accounting law and according IAS/IFRS. In practical part are used methods of theoretical part in case of company RaTi, s.r.o. and pointed differences in financial statements before and after creation of provisions.
Project of Methodology of Comany´s Financial Statements Transformation in Accordance with the IFRS
Fejfarová, Eliška ; Cebáková, Andrea (referee) ; Beranová, Michaela (advisor)
This thesis deals with the translation of the financial statements prepared according to Czech accounting standards on the financial statements in accordance with IFRS. The first part focuses on the theoretical background of reporting in accordance with Czech accounting standards and IFRS. The second part deals with the transformation on of the financial statements of the selected entity and assess the impact of the application of the two systems of reporting financial information to the view of the financial position and business performance.
IFRS and Czech Accounting Adjustment
Šprochová, Iveta ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor)
The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company.
Reporting of Long-term Assets according to Czech Accountig Legislation and IFRS
Horáková, Kateřina ; Ing. Jiří Ficbauer CSc., MBA (referee) ; Křížová, Zuzana (advisor)
The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.
Comparison of IFRS and Czech Accounting Legislation in Fixed Assets and Provisions
Hájková, Jana ; Basovníková,, Marcela (referee) ; Beranová, Michaela (advisor)
This bachelor’s thesis is aimed at accounting procedures comparison of International Financial Reporting Standards and Czech accounting legislation. The objective of this thesis is to identify important differences in field of fixed assets and provisions accounting and to assess how the application of IFRS influences the productivity image of particular corporation. In terms of practical part of this thesis it is assessed whether the convergence of Czech accounting legislation to IFRS would be beneficial.
Some Diferences between Czech Accounting Standards and IFRS in the Condition of the Selected Firm
Jobánek, Jan ; Král, Vítězslav (referee) ; Hanušová, Helena (advisor)
This master´s thesis points out the differences between the final accounts created according to the Czech accounting standards and the ones created according to the international financial reporting standards. It explains the influence of the discovered differences to the economic results of the company. The work might serve as a guide for transferring the final accounts.
Analysis of Differences in Presentation of Fixed Assets in accordance with IFRS and under Czech Accounting Law
Krátká, Tereza ; Prachař, Marek (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis focuses on the evaluation of the Czech Accounting Law in comparison with The International Financial Reporting Standards. The aim of this bachelor´s thesis is to define the differences in reporting of fixed assets and define their impact on business performance.
Analysis of Differences in Presentation of Provisions in accordance with IFRS and under Czech Accounting Law
Schulzová, Milada ; Jagošová, Blanka (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is to analyse differences in presentation of provisions in accordance with IFRS and under Czech accounting law. The thesis consists of two parts - theoretical and practical. Theoretical part engage in issue of legal accounting regulations and creation of provisions in Czech Republic as well as internationally, particularly in the European Union. The work analyses link between Czech accounting law and IAS 37. The second part looks into problem of creation and reporting of provisions in company SAGIMA CZ, Ltd. belonging to an international group of companies, of the tax impact of provisions and the differences between financial statements compiled according to IFRS and ČÚP.
Accounting in Accordance with Czech Accounting Law and IFRS
Baladová, Iveta ; ing.Ivana Teinerová (referee) ; Fedorová, Anna (advisor)
The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and compares the subject of accounting according to Czech accounting legislation and IAS/IFRS.

National Repository of Grey Literature : 116 records found   previous11 - 20nextend  jump to record:
Interested in being notified about new results for this query?
Subscribe to the RSS feed.