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Comparison of regulations governing financial statements of a small business
Krhůtek, Michael ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the financial statements of a small business from the perspective of two accounting regulations - Czech GAAP and IFRS for SMEs. The aim is to acquaint the reader with alternative rules for financial reporting of small businesses and to present the main differences compared to Czech GAAP. In the beginning the thesis deals with the definition of business. Another chapter includes performances of both regulations and their view of small business and the requirements of its financial statements. The climax of the work is an example whose assignment is based on the actual financial statements and to which the reader can see what differences may occur using other accounting rules.
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Regulation of accounting and taxes in the Republic of Mauritius
Vyroubalová, Adéla ; Dvořák, Martin (advisor) ; Skálová, Jana (referee)
The introductory part of the bachelor thesis briefly deals with the legal forms of business in the Republic of Mauritius. The main objective of this work is based on the characterization of accounting regulation in the Republic of Mauritius and bring the national form of accounting regulation. The thesis describes the individual parts of Financial Reporting Standards for Small Entities issued by Financial Reporting Council Mauritius. The Financial Reporting Standards for Small Entities are compared with the International Financial Reporting Standard for Small and Medium Sized Entities at the same time. When the standards were compared, significant conformity and differences were highlighted. The final part is devoted to the tax system of the Republic of Mauritius. This section deals mainly with constructional elements of corporate and personal income tax.
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Analysis of adoption of IFRS for SMEs by the czech company - preparation of the opening statement of financial position
Procházková, Lenka ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this bachelor thesis is an application of the International financial accounting Standard for small and medium sized enterprises on the company reporting by the Czech accounting policy and focusing closer on compilation of opening statement of financial position. At the date of transition to the IFRS for SMEs, each entity shall prepare this statement as an obligation. The goal of the thesis is to highlight the complexity of the transition to IFRS for SMEs and show the positives and negatives connected with that. These topics are involved in the theoretical part which also contains definition of the basic terms important for each accounting entity as the transition date, the first transition etc. The crucial target of this bachelor thesis is an analysis of the balance sheet of the selected company, which will be after adjustments, which are in accordance with the IFRS for SMEs, transformed to the opening statement of financial position. The results of the thesis show the process is not a matter of editing a couple of numbers, but it is a difficult process, which requires increased effort in each company.
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IFRS for SMEs applied to a specific company
Höflerová, Hana ; Vašek, Libor (advisor) ; Valášková, Mariana (referee)
The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.
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