|
|
Kvalita výkaznictví IAS/IFRS v rozvinutých a rozvíjejících se ekonomikách
Endelová, Anna
The work deals with the quality of reporting in Austria and Colombia, as representatives of developed and developing economies. The quality of the commentary on the financial statements was ensured using the disclosure index indicator for the standards IAS 17, IFRS 16 and IFRS 7. Based on the index values, it was found that Colombia has a lower level of compliance with international accounting standards in all monitored periods and for all standards. As a developed economy, Austria shows an above-average index value in all monitored areas. The different institutional environment is therefore also reflected in the quality of reporting. Disclosures for individual index items increase slightly over time for both developed and emerging economies
|
|
| |
|
|
Vliv nové klasifikace pronájmů podle IFRS 16 na finanční situaci a výkonnost podniku
Májková, Barbora
The aim of this diploma thesis is based on the analysis of the changes in the reporting of leasing, which is caused by changes in International financial reporting standards identify and quantify the effects of these changes on the financial position and productivity of selected companies. The thesis also identifies significant changes and reasons which led to the introduction of IFRS 16, farther compare of IFRS 16 with IAS 17 and US GAAP 842. In the application section, based on the analysis of the impacts on the financial statements caused by accounting leases according to the new rules and comparing them with the financial statements which was prepared under the old rules, identify significant changes in the financial analysis on selected companies and classify the potential impact on the financial position and productivity of businesses. On the basis of the results of the diploma thesis, two research questions are answered. These research questions determine whether changes in the reporting of operating leases will lead to the presentation of the financial situation and the productivity of the business, which will be more realistic and result in greater comparability of the reports.
|
|
|
Potencionální dopady aplikace IFRS 16
Koláčková, Eva
Koláčková, E. Potential impact of application IFRS 16. Diploma thesis. Brno. Mendel University in Brno, 2019 The master thesis is focus on methods of reporting lease during the international standard IAS 17 and with methodology of the new international standard IFRS 16. There are showed impacts of the new international standard which will be bring and which possibilities could be changed the entity balance sheet, profit and loss statement of entity. Evaluation of selected indicators was done on five chosen companies, such as debt, profitability or activity indicators.
|
|
|
The effects of changes in the reporting of leases under IFRS
Hacmacová, Veronika ; Peprníčková, Mariana (advisor) ; Vašek, Libor (referee)
The bachelor thesis deals with the reporting of leases under International financial reporting standards and the changes that will bring the newly issued IFRS 16, which was created in cooperation with the IASB and the FASB in the framework of the convergence process. The first part of the work is focused on the current arrangements for the reporting of leases under IAS 17 and describes the reasons for the formation of the convergence process. Further are described the ways of transition to the new standard and the new reporting rules of the lease. The practical part deals with the analysis of the annual reports of the airlines, when confirmed by the frequent use of leases, especially operating. The impact of the introduction of the new standard IFRS 16 is outlined on the example of a specific airline.
|
|
|
IFRS 15 and IFRS 16 and impacts of their implementation on financial performance of a company
Hrušková, Karolína ; Štamfestová, Petra (advisor) ; Špička, Jindřich (referee)
This diploma thesis focuses on new accounting standards IFRS 15 and IFRS 16. The aim is to examine how their implementation can affect financial performance of a company. Financial indicators reflecting these impacts are chosen based on identification of key methodical changes. The problem is described on the example of O2 Czech Republic a. s. By performing an impact analysis based on 2016 figures and currently available product and service offering, possible differences between company's results of 2016 and hypothetical results of the same year when using IFRS 15 and IFRS 16 are quantified. Finally, impacts on company's financial performance are interpreted in the context of chosen financial indicators.
|
|
| |
|
|
Conceptual changes to lease accounting under IFRS
Betáková, Simona ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
Bachelor thesis "Conceptual changes to lease accounting under IFRS" deals with reporting of leases under International Financial Reporting Standards. It aims to analyse changes brought by convergence project between IASB and FASB. The thesis goes from historical development of lease standard to existing treatment of leases under IAS 17. Then it describes the reasons for convergence process, focusing on Project Leases. Project brought two exposure drafts and one final standard IFRS 16 adopting term "right-of-use-asset". Final part of the thesis examines financial statements of airlines because they are to be considerably affected by the new standard. Research confirms the popularity of operating leases for airlines and in the end, the impact of the new standard on a specific company is shown.
|
guest ::
