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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Exchange differences according to Czech legislation, International Financial Reporting Standards IFRS/IAS and Generally Accepted Accounting Principles
 Spěváková, Ilona ; Roubíčková, Jaroslava (advisor) ; Míková, Marie (referee)
The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.
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Consolidation of finacial statements prepared by foreign subsidiaries in different currencies
 Vodvářková, Iva ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The aim of this thesis is to explain the main principles of consolidated financial statements prepared with the full method of consolidation and to point out problems that can arise from foreign currency translations. The main part deals with the procedures in accordance with international accounting standards IAS/IFRS, Czech accounting principles are mentioned only for comparison. The thesis is divided into two parts, the first is dealing with the theory of consolidated financial statements and the second part deals with foreign currency translations. At the end of the thesis, there is an illustrative example on the preparation of consolidated financial statements of a parent company and its foreign subsidiary.
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