|
| |
|
|
GDPR in non-profit organization
Vařechová, Alice ; Ruda, Tomáš (advisor) ; Sýkorová, Barbora (referee)
Title: GDPR in non-profit organization Objectives: The theoretical part summarizes the laws, regulations and regulations in the field of GDPR. The practical part focuses on the specific area of sport and the GDPR solution in ČUS and ČOV organizations. The main objective of the work is to evaluate the GDPR procedures and recommendations for the non-profit organizations made by CUS and ČOV organization, their comparison and recommendations for improvement of the final document related to regulation of GDPR in general in Czech sport area. Methods: The work includes analysis, evaluation, comparison and adequate proposals together with recommendations for improvement. Relevant data are obtained from available documents and on the basis of semi-structured interviews with selected representatives and members of ČUS, ČOV and specialized companies processing GDPRs in these organizations. Results: In order to examine the available documents on GDPR in sport, it was found that the Česká unie sportu is the most active in this topic and tries to publish all documents on the website. The aim of this work was to create a handbook that could be helpful in capturing and processing GDPR in smaller sports non-profit organizations that are not under the directions of a larger roof organization. Keywords: GDPR, ČUS,...
|
|
|
Measurement of inventories in the Czech Republic and according to IFRS
Kočí, Přemysl ; Svitlík, Jan (advisor) ; Vašek, Libor (referee)
The content of this bachelor thesis analyses measurement methods of inventories according to Czech accounting legislation and International Financial Reporting Standards (IFRS). Prior to the analysis, the accounting approaches themselves and the exact objective of inventories are described. The aim of the thesis is to compare measurement methods of inventories according to Czech legislation and IFRS with emphasis on the evaluation of their differences.
|
|
|
Cash and Cash Equivalents under Czech Accounting Standards, IFRS and US GAAP
Oliva, František ; Roe, Jana (advisor) ; Vašek, Libor (referee)
This bachelor thesis pays attention to financial reporting of cash and cash equivalents in compliance with the Czech Accounting Standards (ČÚS), the International Financial Reporting Standards (IFRS) and the United States Generally Accepted Accounting Principles (US GAAP) and to the differences coming from these standards. This thesis is divided into three main parts. Firstly, it will focus on defining the terms that are associated with the topic, further, it will be dedicated to appraising, repricing and financial reporting of cash and cash equivalents in accordance to the three accounting standards, and lastly, it will practically demonstrate the differences between them.
|
|
|
Comparison and application of Lease by Czech accounting legislation and IFRS
Hejhalová, Dana ; Kuchařová, Ivana (advisor) ; Jana, Jana (referee)
Subject of this diploma thesis Comparison and application of Lease by Czech accounting legislation and IFRS is a comparison and analysis of purchase and lease of tangible assets through financial and operational leasing in selected company by Czech accounting legislation and IFRS and to assess which reporting of assets is economically and organizationally effective for the accounting entity. Theoretical background of this diploma thesis is fistly dealing with reporting of financial and operational leasing by Czech accounting legislation and then by IFRS. In Chapter Czech accounting legislation leasing is regarded by the law of accounting, income taxes and the law of VAT. In chapter IFRS are firstly mentioned legislation related to leasing, after its depreciation, accounting, appraisement and at the end of theoretical part is leasing assessed by IFRIC 4. In practical part of this thesis the gained knowledge from theoretical background are used and analyzed. In this chapter the model project is elaborated for company Cramo s.r.o. which acquires and leases Bobcat loader through financial and operational leasing by Czech accounting legislation and IFRS. The decision which reporting method of assets is more effective for the company is made in this chapter. Financial Statements by Czech accounting legislation and IFRS are made for comparison in which is embedded purchased and provided asset and depreciation on the leased item. At the end of this chapter costs and revenues of leasing are summarized by Czech accounting legislation and IFRS and the result of this thesis are discussed.
|
|
| |
|
|
The possibilities of determination the tax base of corporate income tax using IFRS
Kubešová, Zuzana ; Molín, Jan (advisor) ; Mejzlík, Ladislav (referee)
Diploma thesis builds on discussion about harmonization of corporate income tax. It deals with the possibility of determining the tax base of corporate tax in the Czech Republic from the profit recognized in according with IFRS. The thesis describes general differences affecting the amount of profit by using IFRS and by using Czech accounting rules. Then an analysis of several items is made, the differential impact on profit or loss when comparing the two systems is most pronounced. The purpose of this thesis is to suggest a specific adjustment of the Income Tax Law so that the tax burden when using the profit according to the IFRS is the same as in case of using the profit according to the national rules.
|
|
|
Inventory valuation according to CAS, IFRS and US GAAP
Michálková, Alena ; Roe, Jana (advisor) ; Vašek, Libor (referee)
The aim of this bachelor thesis is to compare and analyse methods and ways of inventory valuation on removal from storage by three sets of standards: International Financial Reporting Standards (IFRS), US Generally Accepted Accounting Principles (US GAAP) and Czech Accounting Standards (CAS). The thesis is divided into several units. As the theme itself suggests, at first it was necessary to define the scope of inventory by individual systems, followed by characterization of the selected sets of standards. The next larger unit is devoted to methods of inventory valuation authorized by the individual systems. Comparison of various inventory valuation methods is performed at the very end. The last part concludes an example, which is designed to reflect differences arising in the finite amount of inventory in the balance sheet when using various valuation methods.
|
|
|
Depreciation and decrease in the value of assets according to CUS and IFRS
Brothánek, Jan ; Ašenbrenerová, Petra (advisor) ; Valášková, Mariana (referee)
This bachelor thesis deals with permanent and transient decrease in the value of assets in accounting. The theoretical part firstly describes the initial evaluation of assets at the time of their acquisition, and later deals with the decrease in the value of assets with regard to the accounting principles of Czech (CUS) and international (IFRS) accounting standards. It also covers depreciation methods and provisioning for calculating the tax base and the related issue of the deferred tax. In the applicative part of the thesis, the methods mentioned in the theoretical part are demonstrated with several variants, compared to each other, and supplemented with commentary.
|
|
|
Financial statements based on IFRS and CZ GAAP and their reporting value
Machala, Marek ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with comparison of financial statements based on IFRS and CZ GAAP. In the theoretical part fundamental principles of both accounting systems are described and typical differencies between IFRS and CZ GAAP are specified. In the practical part financial statements of a chosen company reporting in both systems are analyzed. Using balance sheet and income statemet analysis both structure of the statements and value of particular items published in the statements are assessed. Analysis of ratio indicators and EVA explains why selected indicators differ depending on chosen accounting system.
|
guest ::
