Home > Search Results: keywords:"opening statement of financial position"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Adoption of IFRS by entities in consumer products industry
 Karabut, Vitaliy ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The goal of the master's thesis is to prepare the opening statement of financial position according to the International Financial Reporting Standards. The theoretical part commences with the analysis of the current regulation of IFRS in the Czech Republic. Then follows the explanation of conditions and reasons for transition to IFRS. In the end of the theoretical part, the process of transition is explained as well as the application of IFRS 1. The practical part deals with the detail analysis of the individual line items of the statement of financial position according to the Czech GAAP. There also analyzed the relevant regulation of individual line items according to IFRS as well as performed adjustments required from the entity in order to transition to IFRS.
Detailed record
Analysis of adoption of IFRS for SMEs by the czech company - preparation of the opening statement of financial position
 Procházková, Lenka ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this bachelor thesis is an application of the International financial accounting Standard for small and medium sized enterprises on the company reporting by the Czech accounting policy and focusing closer on compilation of opening statement of financial position. At the date of transition to the IFRS for SMEs, each entity shall prepare this statement as an obligation. The goal of the thesis is to highlight the complexity of the transition to IFRS for SMEs and show the positives and negatives connected with that. These topics are involved in the theoretical part which also contains definition of the basic terms important for each accounting entity as the transition date, the first transition etc. The crucial target of this bachelor thesis is an analysis of the balance sheet of the selected company, which will be after adjustments, which are in accordance with the IFRS for SMEs, transformed to the opening statement of financial position. The results of the thesis show the process is not a matter of editing a couple of numbers, but it is a difficult process, which requires increased effort in each company.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English