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Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
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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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Bookkeeping according to Czech regulations and IFRS in construction
Janečková, Michaela ; Chovancová,, Jitka (referee) ; Vítková, Eva (advisor)
The work is focused on the difference between bookkeeping and reporting according to Czech accounting standards and according to International Financial Reporting Standards in a construction company. The first part of the thesis deals with the definition of a construction company, the theory of bookkeeping according to Czech accounting standards and the theory of bookkeeping and reporting according to International Accounting Standards. The next part deals with a case study, where theoretical knowledge is applied to individual accounting cases. The conclusion of the thesis evaluates the differences in accounting and reporting according to both standards.
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Analysis of Public Sector Accounting Standards in France
Kamenská, Monika ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The subject of this thesis is an analysis and a description of the accounting standards applied in the central government of France. In the first part, it focuses on the description of the public sector and its components with an emphasis on finance. Moreover, to introduce readers to the context, the second chapter is presenting the accounting of central government in reference to the organic law on finance laws. The analysis of particular accounting standards, especially of basic conceptual rules and specifics of the public sector, can be found in the last chapter.
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Accounting Regulation and Procedures in Kazakhstan
Ponomareva, Xeniya ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The thesis is devoted to the accounting regulations in Kazakhstan. The aim of this work is to define the legal standards of the governing accounting system, which is regulated; this is characteristic of the accounting system of Kazakhstan and the Czech Republic. The thesis is divided into a two parts: the theoretical the and practical.
The theoretical part is explains and describes the process of forming of the accounting systems of Kazakhstan. It is analyzes the current the status and harmonization of accounting
in Kazakhstan. It is also describes the characteristics of accounting and steps in the accounting processes of Kazakhstan and the Czech Republic. In the analytical part describes the differences among the financial statements. With the help of a model example were quantify the net incomes of a chosen fictional company are quantified on the basis of the principles of accounting systems in Kazakhstan and the Czech Republic. In conclusion, the differences between the two countries are summarized.
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The public sector accounting in the Great Britain
Fialová, Milena ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
Thesis is focused on the description of the accounting standards used in the Great Britain public sector following its recent development. Firstly, the public sector is defined in the international environment. Secondly, the system and development of the accounting in the GB is described. The key part of the work contents of the description of the recent public sector development related to the accounting standards used because of that change. Finally, the selected IAS implementation for the specific features of the public sector is described.
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Regulation of accounting and taxes in the Republic of Mauritius
Vyroubalová, Adéla ; Dvořák, Martin (advisor) ; Skálová, Jana (referee)
The introductory part of the bachelor thesis briefly deals with the legal forms of business in the Republic of Mauritius. The main objective of this work is based on the characterization of accounting regulation in the Republic of Mauritius and bring the national form of accounting regulation. The thesis describes the individual parts of Financial Reporting Standards for Small Entities issued by Financial Reporting Council Mauritius. The Financial Reporting Standards for Small Entities are compared with the International Financial Reporting Standard for Small and Medium Sized Entities at the same time. When the standards were compared, significant conformity and differences were highlighted. The final part is devoted to the tax system of the Republic of Mauritius. This section deals mainly with constructional elements of corporate and personal income tax.
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