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Evaluation of the Financial Situation in the Company and Proposals to Its Improvement
Koláčná, Veronika ; Vítek, Radim (referee) ; Pernica, Martin (advisor)
This thesis assesses the financial situation of the company focused on the surface finishing. The research period is between the years 2009-2013. The thesis is divided into several parts. The first part discusses the theoretical methods and analyzes a company's rating. The second part is practical and uses the theoretical knowledge from the previous section. The last chapter is based on the results of analyzing and according to these results, this part proposes solutions which can lead to improvement of the company.
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Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
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Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
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Non-profit Annual Report – Greenpeace CR and Greenpeace Int.
Strečanská, Martina ; Zouhar, Tomáš (advisor) ; Jošt, Marek (referee)
This bachelor thesis analyses Greenpeace International and Greenpeace Czech Republic annual reports whose purpose is environmental protection. The bachelor thesis deals with the correct way of appearance, content and purpose of the non-profit annual report. It analyses content of each non-profit annual report and compares the information with financial, marketing and legal aspects. The aim of the bachelor thesis was to find out how the organizations use their annual reports whether the information is not against the law, identify deficiencies and suggest an improvement.
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IFRS and Czech Accounting Legislation
Kašparová, Veronika ; Dvořáková,, Veronika (referee) ; Jakubcová, Marie (advisor)
The master‘s thesis is focused on defining the differences between Czech Accounting Legislation and International Financial Reporting Standards. The theoretical part defines IAS/IFRS, its development and significance at the international level. It deals with rules and requirements that are set out in the financial reporting framework and also in IAS 1 Presentation of Financial Statements. The differences concerning the reporting of a paricular field of accounting are also described in the theoretical part. The practical part follows up the analysis of the selected company and application requirements of IAS/IFRS on selected items of business corporations. Thanks to the application of the requirements, a statement of financial position and a statement of comprehensive income are proposed in accordance with the rules of IAS/IFRS. Procedural steps which are necessary for the first adoption of IAS/IFRS are covered in the last chapter of the master thesis.
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Evaluation of the Financial Situation in the Company and Proposals to Its Improvement
Koláčná, Veronika ; Vítek, Radim (referee) ; Pernica, Martin (advisor)
This thesis assesses the financial situation of the company focused on the surface finishing. The research period is between the years 2009-2013. The thesis is divided into several parts. The first part discusses the theoretical methods and analyzes a company's rating. The second part is practical and uses the theoretical knowledge from the previous section. The last chapter is based on the results of analyzing and according to these results, this part proposes solutions which can lead to improvement of the company.
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Analysis of IFRS SME implementation in conditions of certain business company
Schlossberger, Alexander ; Roubíčková, Jaroslava (advisor) ; Hokr, Vlastimil (referee)
This diploma thesis deals with application of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS SME) in conditions of a certain manufacturing company. First parts of the thesis are focused on identification of differences between IFRS SME and full IFRS as well as on IFRS SME concept compared to the Czech and Dutch GAAP. Practical part aims to analyze the overall process of first Standard's adoption that is linked to necessary modification of company's accounting policies. The goal of this part is also to prepare Statements of financial position covering two accounting periods after the transition date. In one part of this thesis there are also brief comments on qualification and education of accountants. As a result of all mentioned above, this thesis helps to outline benefits and constraints of possible IFRS SME implementation in the Czech Republic.
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