National Repository of Grey Literature 77 records found  1 - 10nextend  jump to record: Search took 0.02 seconds. 
Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
Reporting of Selected Groups of Assets according to IFRS, US GAAP and Czech Accountig Legislation
Prosserová, Kateřina ; Kokoliová, Eva (referee) ; Křížová, Zuzana (advisor)
The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.
International Financial Reporting Standards versus Czech amendment to long-term assets
Pospíšilová, Iva ; Tomšíček, Jiří (referee) ; Fedorová, Anna (advisor)
The master´s thesis deals with long-term assets. It contains analysis of differences in appreciation of the long-term assets between czech accounting legislation and international accounting standards IFRS/IAS, and succesive application of ascertained differences into the corporate enterprise with the target to find out the impact on trading income.
Impact of the Selected Differences Between the Czech Financial Accounting and IFRS on Eonomy of Private Corporation
Pavlů, Radka ; Ing.Vendulka Zeleňáková (referee) ; Hanušová, Helena (advisor)
The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.
Reporting of Intangible Assets according to IFRS, US GAAP and Czech Accountig Legislation
Šnajnarová, Jana ; Nešporová, Renata (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses in the theoretical part on a determination and comparasion presentation of intangible assets acording to two world accounting systems – International Accounting Financial Standards and US Generally Acepted Accounting Principles and Czech Accounting Legislation. Specifies the basic theoretical elements of intangible assets. The analytical part of thesis focuses in the impacts and their effect on the entity.
Problems Derived from Differences between Czech Accounting Law and IFRS
Čech, Vratislav ; Jakubcová, Marie (referee) ; Beranová, Michaela (advisor)
Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
Comparison of International Accounting Standards and the National Accounting Legislation in Czech Republic
Bajbárová, Lenka ; Bohušová,, Hana (referee) ; Kocmanová, Alena (advisor)
This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.
Comparison of Inventory Valuation According to Czech Accounting Legislation and IAS/IFRS
Létalová, Klára ; Měřínská, Zlatka (referee) ; Pernica, Martin (advisor)
The subject of this thesis is to analyze valuation methods, business inventories, which are defined by Czech accounting legislation and in accordance with IAS / IFRS and comparison. An important part of the thesis is the application of theoretical knowledge to a particular type of property. Result of this work is to evaluate the different impacts on profit entity. The proposals on the fulfillment of the principle of prudence follow.
Comparison of Financial Reporting Based on the IFRS and Czech Accounting Standards
Žáková, Kateřina ; Pospíchal, Robert (referee) ; Beranová, Michaela (advisor)
The diploma thesis focuses on comparison of demands for making financial statements complying with Czech Accounting Legislation and International Financial Reporting Standards. Furthermore you will also find definitions for types of business performance indicators and how the values for financial statement transformation change.
Reporting of Selected Groups of Assets according to IFRS and Czech Accountig Legislation
Střasák, Tomáš ; Hanušová, Helena (referee) ; Křížová, Zuzana (advisor)
The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.

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