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Účetní závěrka vybrané společnosti se zaměřením na respektování zásady opatrnosti
Hlavicová, Barbora
Hlavicová, B., The financial statements of the selected company focusing on the pre-cautionary principle. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis is concerned with accountant principles, expressly with the precaution principle. The theoretical part analysis on detail the principle and means which help to project the principle into the accounting itself. These findings are applied when examining the accounting units in the chosen accounting com-ponent. Particularly development of resources and adjustments. Subsequently recommendations are suggested to achieve the precaution principle
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Application of selected accounting principles in specific conditions of Centrum Paraple, a public benefit organization
Pištorová, Bára ; Poutník, Lukáš (advisor) ; Zouhar, Tomáš (referee)
The thesis deals with accounting principles in specific conditions of the selected non-profit organization. The main aim of this thesis is to describe and analyse accounting practises of the accounting entity and evaluate them in terms of accounting principles. The first part constitutes a theoretical base for this issue. In the first chapter are described public benefit organizations with relation to legislation. The second chapter defines assumptions of double entry accounting system and particular accounting principles. In the third chapter is introduced non-governmental organization Centrum Paraple, a public benefit organization, especially its activities, mission and economy. The last chapter constitutes a practical base of the thesis, which is based on an analysis of certain accounting principles in specific conditions of the selected public benefit organization.
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Provisions versus impairment of assets, theirs recording and reporting.
Kohout, Jakub ; Janhubová, Jaroslava (advisor) ; Singerová, Jana (referee)
The goal of this bachelor thesis is fully describe and analyze provisions and impairment of assets in the Czech accounting system. The thesis is divided into theoretical part and practical part. Theoretical part in the first section classifies accounting, accounting principles and prudence principle from which impairment of assets and provisions proceed. Then I deal deeper with classification, posting and reporting impairment of assets and provisions in Czech accounting system. In the practical part with knowledge from the theoretical part I evaluate methods of formation impairment of assets and provisions at two manufacturing companies. One of these companies haven't got audited financial statement opposite one have audited financial statement. At the end of practical part I compare principle of creation and reporting of provisions and impairment of assets at these two companies.
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Development of Icelandic accounting system
Cejpková, Barbora ; Zelenka, Vladimír (advisor)
This paper concentrates on development of Icelandic accounting system. In the first part there is described the legal background and all the institutions which have an impact on financial reporting in Iceland. The second part is about the influence of inflation on financial reporting. There are mentioned national principles of Icelandic accounting and in the end there is forcasted the future development.
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Výsledovka - obsah a vypovídací schopnost
Drsová, Kateřina ; Zouhar, Tomáš (advisor)
Tato bakalářská práce pojednává o obsahu a vypovídací schopnosti výsledovky. Výkaz zisku a ztrát je účetní výkaz, který má v každé zemi světa jinou formu z důvodu odlišné účetní legislativy.Na výkaznictví v ČR mají především vliv Mezinárodní standardy účetního výkaznictví IFRS. Rozdílem mezi českými a mezinárodními účetními standardy je především nezávazná forma výkazů, jsou požadovány pouze povinné položky. Mezinárodní účetní standardy nestanovují jak účtovat, toto poskytují národní standardy, mezinárodní pouze upravují účetní výstupy. V praktické části uvádím několik příkladů odlišného vykazování účetních případů zaúčtovaných dle českých účetních standardů v porovnání s mezinárodními účetnimi standardy.
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Accounting concept - Prudence
Dang, Thu Trang ; Bokšová, Jiřina (advisor)
Otherwise known as conservatism. The concept says that a company should never anticipate profit before they are actually earned and should never understate it's expenses. This means that the highest level of the expenses and the lowest level of profits should be used in making financial statements. The accounting concept - Prudence is realized by reserves, asset provisions and deprecations.
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