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Dopady potenciální aplikace IAS 41 v podmínkách zemědělství v ČR
Kelnar, Tomáš
Kelnar, T. Impacts of the potential application of IAS 41 in the conditions of agricul-ture in the Czech Republic. Thesis. Brno: Mendel University in Brno, 2023. The subject of the diploma thesis is to describe and illustrate the application of the standard IAS 41 – Agriculture in the conditions of the Czech Republic. This the-sis aims to clarify the essence of this international accounting standard and com-pare differences against Czech accounting legislation. The theoretical part defines the approaches of Czech legislation and International Accounting Standards IAS/IFRS, particularly in the areas of valuation and disclosure. In the practical part, these findings are applied to specific biological assets to demonstrate the potential impacts on the reporting entity if it were follow the valuation procedures outlined in IAS 41.
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Analysis of financial statements - comparison by individual legal regulations.
ROSENDORFOVÁ, Karolína
Building on historical traditions, customs, the economic and legislative environment, accounting regulation in different countries takes place in different forms and by different bodies. Currently, the main accounting standards in the world are International Financial Reporting Standards (IFRS) and US Accounting Standards (US GAAP). This thesis deals with the definition of main elements of financial statements as well as with the methodology of their compilation, both from the perspective of these standards and further according to the Czech accounting legislation (CAL). The practical part of this thesis is aimed at identifying significant differences in the financial statements of a selected sample of companies, whose sectoral activity is related to the concept of the circular economy, taking into account the use of different reporting standards, namely in comparison between IFRS and CAL.
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Systém vedení účetnictví v ČR a USA
Štveráček, David
Štveráček, D. Accounting system in the Czech Republic and the USA. Bachelor thesis. Brno: Mendel university, 2020. This bachelor thesis with the title Accounting system in the Czech Republic and the USA deals with analyse and comparation of the accounting systems and concretely focuses on financial statement. Thesis is divided into theoretical and practical part. In the theoretical part there are described the theoretical knowledge that are based on economical literature. The practical part analyses the differences between the systems. Based on identified differences the thesis suggests the changes which could help to improve the content definition of the Czech accounting system.
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Financial Statements Approval in the Environment of a Small Municipality in The Czech Republic
Šlégrová, Lucie ; Svoboda, Michal (advisor) ; Bauer, David (referee)
The thesis is dedicated to the financial statements approval in the environment of a small municipality. In the first three parts is explained how the process of approval works by entities as municipality. There is also explained the legislation concerning municipalities and their financial reporting. There is described the process of the financial statement approval of a small municipality Kytín in the last part, the function of every single person who is concerned is identified and in conclusion there is stated the evaluation of the process in terms of efficiency, comprehensibility and duration.
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Disclosure of player contracts in football under IFRS
Kučera, Martin ; Vašek, Libor (advisor) ; Procházka, David (referee)
The goals of this diploma thesis are to characterize the current stadium of disclosure information about player contracts in football based on the IFRS standards and describe possible policy improvements for accounting standards. Theoretical part focus on an analysis of chosen IFRS standards, especially IAS 38 and UEFA regulations. Practical part of the thesis present a research of player contracts in the hands of particular football clubs with an emphasis on the method of acquisition.
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Electronic reporting of accounting data for the Czech national bank
Dušek, Petr ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The aim of the master thesis is to create an integrated view on the reporting for this less evident external user of accounting information. The thesis is split into two parts. The first part focuses on the actual data collection system MtS-ISL-SUD and its successor SDAT. Individual parts of the actual system are presented together with their functions. The possible means of submission of the reports are described and evaluated from different perspectives. The first part of the thesis also includes European requirements for the financial market supervision, on which the data collection is based. Second part of the thesis is devoted to the reports themselves. In three subchapters are presented the groups of reports with regards to the respective legislation. In the end the inner structure of the reports is presented on a chosen example.
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Accounting data for users information support
Brabec, Tomáš ; Vašek, Libor (advisor) ; Král, Bohumil (referee)
This thesis deals with the use of accounting data for information support of small and medium-sized enterprises users. This thesis covers not only technical and procedural aspects of reporting. The first part of the thesis provides broader insight into SME and their limitation factors, future development of accounting and accounting profession and also insight into data presentation. In the second part there are examples of statements, which could be part of specific accounting systems for SME and could be used by internal users.
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Accounting of the public sector in Slovakia
Kovačovič, Matej ; Svoboda, Michal (advisor) ; Kranecová, Jana (referee)
The bachelor thesis is focused on accounts of the public sector in Slovakia. The thesis should inform the reader with the characteristics of public sector, financial reporting system in Slovakia and the inspection of the accounts in the public sector. Practical part of the thesis deals with the first part of the audit documentation and mutual alignment of the two municipalities
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