National Repository of Grey Literature 70 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
International Financial Reporting Standards
Sedláčková, Vendula ; Cenek, Jan (referee) ; Fedorová, Anna (advisor)
Bachelor´s thesis deals with approache International Financial reporting standards IAS/IFRS. It investigates process their creation, connections with Czech book regulations and American standards US GAAP. First of all aim at the standard IFRS 8, which compenoates for standards IAS 14. There are analyzed their theoretical bases, changes and contribution for companies.
Creation of Interdepartmental Directions in a Selected Firm
Trkalová, Žaneta ; Slívka, Petr (referee) ; Hanušová, Helena (advisor)
This thesis focuses on the area of register and account of long-term material possession according to accounting legislative and American accounting US GAAP. The main goal of this thesis is to analyze current situation of register and account in selected company. The main solution is proposition of internal directive. All suggested solutions emerge from completed analysis.
Definition of Differences Between the Consolidated Financial Statements Prepared Under the IFRS and under the Czech Accounting Law
Fejfarová, Eliška ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
The thesis deals with differences in the consolidated financial statements prepared in accordance with Czech accounting regulations and in accordance with International Financial Reporting Standards IFRS. These differences are defined in detail in the consolidated financial statements of the holding company for the ABC in 2009. The first part focuses on the elevator theoretical background related to this issue. The second part deals directly with the consolidated financial statements of the holding company of ABC.
Project of In-house Accounting Guidelines for Provisions in Company RATI, s.r.o.
Svoboda, Jakub ; Podušková, Iva (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is presentation of provisions in financial accounting. The thesis consists of two parts – theoretical and practical. Theoretical part engages in showing and creating provisions according Czech accounting law and according IAS/IFRS. In practical part are used methods of theoretical part in case of company RaTi, s.r.o. and pointed differences in financial statements before and after creation of provisions.
Methodology of Financial Statements Transformation in Accordance with the International Financial Reporting Standards
Kudiovský, Stanislav ; Kalousková, Jitka (referee) ; Beranová, Michaela (advisor)
This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.
Project of Methodology of Comany´s Financial Statements Transformation in Accordance with the IFRS
Fejfarová, Eliška ; Cebáková, Andrea (referee) ; Beranová, Michaela (advisor)
This thesis deals with the translation of the financial statements prepared according to Czech accounting standards on the financial statements in accordance with IFRS. The first part focuses on the theoretical background of reporting in accordance with Czech accounting standards and IFRS. The second part deals with the transformation on of the financial statements of the selected entity and assess the impact of the application of the two systems of reporting financial information to the view of the financial position and business performance.
Analysis of Differences in Presentation of Fixed Assets in accordance with IFRS and under Czech Accounting Law
Krátká, Tereza ; Prachař, Marek (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis focuses on the evaluation of the Czech Accounting Law in comparison with The International Financial Reporting Standards. The aim of this bachelor´s thesis is to define the differences in reporting of fixed assets and define their impact on business performance.
Analysis of Differences in Presentation of Provisions in accordance with IFRS and under Czech Accounting Law
Schulzová, Milada ; Jagošová, Blanka (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is to analyse differences in presentation of provisions in accordance with IFRS and under Czech accounting law. The thesis consists of two parts - theoretical and practical. Theoretical part engage in issue of legal accounting regulations and creation of provisions in Czech Republic as well as internationally, particularly in the European Union. The work analyses link between Czech accounting law and IAS 37. The second part looks into problem of creation and reporting of provisions in company SAGIMA CZ, Ltd. belonging to an international group of companies, of the tax impact of provisions and the differences between financial statements compiled according to IFRS and ČÚP.
Methodology of Financial Statements Transformation in Accordance with the International Financial Reporting Standards
Kudiovský, Stanislav ; Kalousková, Jitka (referee) ; Beranová, Michaela (advisor)
This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.
Audit risk in planning and testing revenue in the terms of Czech accounting standards
STRNADOVÁ, Michaela
The aim of the thesis is to analyze the substantive tests focused on revenue of selected companies and to evaluate identified risk areas. This thesis is divided into two parts. The first, theoretical part contains the definition, aim, function and types of audit. Then the auditing legislation is defined and the profession of auditor is presented. At the end of the first part, the phases and activities that are performed during the audit of the financial statements are described. The first part is completed by a short chapter dedicated to the forensic audit. The second part is devoted to practical application. Firstly, the selected companies are shortly presented and consequently a materiality level is set for each of them. Then, the level of the internal control system is assessed and the audit risk determined. After that, external and internal risk areas, that may affect reported revenue, are identified. Finally, the impact of identified risk areas on the audit risk and the possible adjustment of the materiality levels are assessed.

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