National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
The impact of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS
Zemančík, Miroslav ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The purpose of this Master's Thesis is to analyze effects of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS. It focuses on analyzing and comparing both regulations when choosing the reporting currency or when applying rules on the usage of the correct exchange rates. By using practical excercises it compares differencies in the calculation of transaction and translation differencies with the focus on the impact on the financial statements under the both regulations.
The impact of foreign currency transactions and balances on the financial statements compiled in accordance with IFRS or Czech GAAP
Bártová, Eliška ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
This diploma thesis is focused on the impact of foreign currency transactions and balances on the financial statements - which items denominated in foreign currencies should be converted to the accounting/functional currency during the accounting period, which items at the balance sheet day, which exchange rate should be used and where the exchange differences will be reported. All of this is examined in the environment of Czech GAAP and International Financial Reporting Standards. Both of these systems are continuously compared and complemented by specific examples. Next section provides analysis of real financial statements and sensitivity analysis of currency risk.
Účetnictví zahraničních poboček
Kušnírová, Barbora ; Pelák, Jiří (advisor)
Práce je zaměřená na účtování zahraniční pobočky, v teorii konkrétně na propočty měny, kursové rozdíly, jazyk účetnictví, vnitropodnikové směrnice, Mezinárdní účetní standard IAS 21. v druhé části je aplikace na konrétní firmě, principy účtování, dokladovost mezi matěřskou společností a pobočkou, náklady pobočky, typy zaměstnanců, typ přepočítacího kursu a upravení daných pravidel ve vnitropodnikových směrnicích.
Foreign currencies in accounting of entrepreneur and non-profit organisation
Androsjuk, Anna ; Strouhal, Jiří (advisor) ; Vyleťalová, Květoslava (referee)
The diploma defines the term of entrepreneur and non-profit organisation. It presents legislative of accounting of foreign currencies of these accounting entities and then shows differences between accounting of foreign currencies at entrepreneur and non-profit organisation in practical examples. The diploma describes international regulation of changes in exchange rates (IAS 21) and compares it with present legislative in the Czech Republic.

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