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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.
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Accounting policy of the entities preparing their financial statements in accordance with IFRS
Čontošová, Katarína ; Zuzana Juhászová, doc. Ing. Mgr. PhD., prorektor Ekonomické univerzity v Bratislavě (referee) ; Tumpach, Miloš (advisor)
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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Impairment of Assets
Mikeš, Jan ; Mrázková, Zuzana (referee) ; Mašterová, Lucie (advisor)
The topic of this master thesis is an Impairment of assets. Theoretical part is focused on International Financial Reporting Standards related to the issue of impairment of assets. This part also focuses on theoretical issues of discount rate and cost of capital. The goal of practical part is to determinate company’s cash flow and cost of capital and test company’s assets for impairment loss.
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IFRSs and Czech Accounting Adjustment
Fabiánová, Monika ; Král, Ing Lubomír (referee) ; Fedorová, Anna (advisor)
The thesis contains the transformation of the financial statements according to Czech accounting legislation of business corporations XY, Ltd. to the financial statements that are in accordance with International Financial Reporting Standards. The thesis is dividend into 3 parts. The first part of the theoretical basis, which explains the differences between the Czech accounting legislativ and IFRS. Selected differences are chosen based on items in the financial statements of the company, the resulting differences are also used to work in the sekond part of the thesis. In the practical part is an analysis of the financial statements of the company. Based on the comparing of the Czech and the International standards are given the ganges that are necessary to transfer the financial statements. In conclusion the thesis is to evaluate the problems and impact on the corporation.
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