National Repository of Grey Literature 71 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Analysis of Differences in Presentation of Accounting Information in Agricultural Company in Accordance with IFRS and under Czech Accounting Law
Freudlová, Radka ; Zmeškalová, Marie (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis compares different approaches to accounting agriculture information under Czech accounting legislative and under International accounting standards. Theoretical findings gained on confrontation of these two approaches are applied to the company ZP Ostrov, a.s. The result is evaluation of changes in company´s accounting statements.
Evaluation of Internal Accounting Guidelines Village Heřmanice and Proposals to their Improvement
Jelínková, Markéta ; Beranová, Michaela (referee) ; Jakubcová, Marie (advisor)
The master‘s thesis is focused on the accounting for fixed assets of municipality. It defines the basic concepts necessary for understanding of this problem. In the first part, the methodology for recording fixed assets accounting and other financial operations associated with this property is presented. Attention is given to current methods of accounting for property that uses the entity. The thesis then identifies current state of accounting. It hopes to improve the quality adjustment and to update some internal guidelines.
Project of Restructuring Provision Recording in Company Tesco Stores CR, a.s.
Vašulínová, Kateřina ; Binderová, Iveta (referee) ; Beranová, Michaela (advisor)
The bachelor’s thesis analyses the issues differences in the provisions recognition under the Czech Accounting Standards and under International Financial Reporting Standards. The thesis is oriented on restructuring provision recording in company Tesco Stores CR, a.s.
Valuation of Tangible Fixed Assets by the Czech Accounting Standards and International Valuation Standards
Konupková, Lucie ; Hromada, Václav (referee) ; Pernica, Martin (advisor)
The aim of the bachelors thesis, called „Valuation of Tangible Fixed Assets by the Czech Accounting Standards and International Valuation Standards“ is analysis of both systems, their comparison and evaluation. There is an interpretation of basic concepts in the theoretical part. The aim of the practical part is application of theoretical knowledge and proposal of solution which aim to compliance of principle of prudence and True and Fair View.
Differences in Presentation of Fixed Assets under the Czech Accounting Law and under US GAAP in Company ABB s.r.o.
Kilinger, Jan ; Buršík, Kamil (referee) ; Beranová, Michaela (advisor)
The bachelor thesis focuses on deals with differences in presentation of fixed assets under the Czech Accounting Law and under US GAAP in company ABB s.r.o. These differences are defined in detail in the financial statements of the company ABB s. r. o. in 2011. The first part is shown theoretical background related to this issue. The second part deals differences in presentation fixed assets in company ABB s. r. o.
International Financial Reporting Standards of the company
Hučková, Hana ; Krupová,, Lenka (referee) ; Kocmanová, Alena (advisor)
The thesis compares the financial statements made by the Czech Accounting Standards and the International Financial Reporting Standards. With the knowledge of both of the regulations, it tries to quantify the divergence between statements of joint – stock copany and find the reason for this divergences. The analysis of the particular themes of changes and the determination of its impact is succeeding. The most significant changes in the statements were caused by the influence of different accounting of provisions, leases, longtime assets and liabilities and taxes.
Analysis of Differences in the Financial Lease Recognition under the Czech Accounting Standards and under IFRS/IAS
Macháčková, Radka ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis analyses problems of differences in the financial lease recognition under the Czech Accounting Standards and under IFRS/IAS. Single part of this bachelor´s thesis is devoted to concrete´s application to example and evalution possible reflects.
Evaluation of the Differences between Czech and British Accounting Standards
Gongol, Ondřej ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The goal of the submitted thesis "Evaluation of the differences between Czech and British Accounting Standards" is to analyze differences in accountancy and financial reporting of Czech Republic and Great Britain. First part of the thesis gives historical backround of world accounting systems. Next part describes particular standards of chosen nations. Third part of thesis Compare accounting standards and underline main differences in accounting of Czech Republic and Great Britain.
Reporting of Intangible Assets In Accordance with Czech Accounting Standards, IFRS and US GAAP
Došková, Soňa ; Hofbauerová, Marta (referee) ; Křížová, Zuzana (advisor)
The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.
Analysis of Differences in Presentation of Financial Leases in accordance with IFRS and under Czech Accounting Law
Folprechtová, Lucie ; Nevosádová, Barbora (referee) ; Beranová, Michaela (advisor)
The bachelor’s thesis analyses the issues differences in the financial lease recognition under the Czech Accounting Standards and under IFRS/IAS. Single part of this bachelor´s thesis is devoted to concrete application and evaluation of impacts of these differences on profit of the company.

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