|
|
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.
|
|
|
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.
|
|
|
Provisions versus impairment of assets, theirs recording and reporting.
Kohout, Jakub ; Janhubová, Jaroslava (advisor) ; Singerová, Jana (referee)
The goal of this bachelor thesis is fully describe and analyze provisions and impairment of assets in the Czech accounting system. The thesis is divided into theoretical part and practical part. Theoretical part in the first section classifies accounting, accounting principles and prudence principle from which impairment of assets and provisions proceed. Then I deal deeper with classification, posting and reporting impairment of assets and provisions in Czech accounting system. In the practical part with knowledge from the theoretical part I evaluate methods of formation impairment of assets and provisions at two manufacturing companies. One of these companies haven't got audited financial statement opposite one have audited financial statement. At the end of practical part I compare principle of creation and reporting of provisions and impairment of assets at these two companies.
|
|
|
Implements of prudence principle in accounting
Erhartová, Jitka ; Randáková, Monika (advisor) ; Cardová, Zdenka (referee)
The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.
|
|
|
Prudence principle in accounting
Věžník, Marek ; Bokšová, Jiřina (advisor)
The principle of prudence in accounting is one of several generally accepted accounting principles. The need of prudence principle arises from the fact that an accounting entities are often found in situations in which they must deal with certain risks and uncertainties. The basic purpose of this principle is to not to overvalue assets and revenues and also not to undervalue liabilities and expenses. Prudence principle is realized mainly through these instruments: provisions, impairment of assets and depreciation of assets. This bachelor work focuses on the description of provisions and impairment of assets. Its aim is also to describe the provisions and impairment of assets in terms of both the Czech accounting legislation and IAS/IFRS and outline the basic differences between these legislative accounting regulations.
|
|
| |
|
|
Presentation of the Financial Statements in shareholders corporations
Mandryková, Lucie ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.
|
guest ::
