National Repository of Grey Literature 119 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
Problems Derived from Differences between the Czech Accounting Law and IFRS for Small and Medium-sized Entities
Pazourková, Radka ; Jobánková, Ivana (referee) ; Beranová, Michaela (advisor)
Object of the thesis is to define differences in financial reporting according to the Czech Accounting Standards and to the standard file International Financial Reporting Standards and to the International Financial Reporting Standards for Small and Medium-sized Entities and cost accounting and statement of benefits of transition to financial reporting according to the International Financial Reporting Standards for Small and Medium-sized Entities.
IFRSs and Czech Accounting Adjustment
Mikulcová, Tereza ; Ondrůšek, Vladislav (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 subsequent assessment of the impact of changes to the image of the company.
The Comparison of Valuation of Movable Tangible Assets at Czech Accounting Legislation and International Financial Reporting Standards
Palatová, Radka ; Maršálková, Libuše (referee) ; Hanušová, Helena (advisor)
This bachelor thesis deals with comparing differences methods of valuation movable tangible assets under Czech Accounting Standards and International Financial Reporting Standards IAS/IFRS. Based on confrontation of these two approaches, the main differences are determined. These differences are shown on case of company ABC, s.r.o. Moreover, financial statements prepared by both ways are compared and in which the importance diversity is recorded.
Reporting of Selected Groups of Assets according to IFRS, US GAAP and Czech Accountig Legislation
Prosserová, Kateřina ; Kokoliová, Eva (referee) ; Křížová, Zuzana (advisor)
The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.
International Financial Reporting Standards versus Czech amendment to long-term assets
Pospíšilová, Iva ; Tomšíček, Jiří (referee) ; Fedorová, Anna (advisor)
The master´s thesis deals with long-term assets. It contains analysis of differences in appreciation of the long-term assets between czech accounting legislation and international accounting standards IFRS/IAS, and succesive application of ascertained differences into the corporate enterprise with the target to find out the impact on trading income.
Issues of Financial Reporting in Multinational Company
Holásková, Lenka ; Slováček, Bedřich (referee) ; Beranová, Michaela (advisor)
Reporting according to International Financial Reporting Standards is going to be requested in the European countries and the same situation occurs in the Czech Republic. Adopting International Financial Reporting Standards is very important to compare financial statements between companies in different countries. The subject of my master´s thesis „Issues of Financial Reporting in Multinational Company“ is to define the impact of implementation IFRS/IAS in the concrete company and to propose an appropriate accounting system, that reduce company costs associated with the compilation of accounts under the different rules.
Consolidated Financial Statements of Company ABC, a.s. in Accordance with IFRS/IAS
Janoušková, Petra ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The bachelor´s thesis is focused on the differences between consolidated financial statements prepared with Czech acounting systems and financial statements prepared consist with International Financial Reporting Standards. Significance of these differences is demonstrated on the consolidated financial statements of company ABC, a.s.
Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on Eonomy of Private Corporation
Pavlů, Radka ; Ing.Vendulka Zeleňáková (referee) ; Hanušová, Helena (advisor)
The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.
Reporting of Intangible Assets according to IFRS, US GAAP and Czech Accountig Legislation
Šnajnarová, Jana ; Nešporová, Renata (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses in the theoretical part on a determination and comparasion presentation of intangible assets acording to two world accounting systems – International Accounting Financial Standards and US Generally Acepted Accounting Principles and Czech Accounting Legislation. Specifies the basic theoretical elements of intangible assets. The analytical part of thesis focuses in the impacts and their effect on the entity.

National Repository of Grey Literature : 119 records found   1 - 10nextend  jump to record:
Interested in being notified about new results for this query?
Subscribe to the RSS feed.