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Aspects of Leasing in EU and in CR
Chytilová, Gabriela ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.
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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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Implementation of IFRS 13 Fair Value Measurement in the Selected Business Unit
Vlčková, Veronika ; Střížová, Dana (referee) ; Křížová, Zuzana (advisor)
Bachelor´s thesis deals with the developments of fair value measurements rules and presentation of major changes in this field. The main objective is the international accounting standard IFRS 13 – Fair Value Measurement and its application in specific company. The analysis of long-term tangible assets is the cork of the work. A point is to show the revaluation impacts, eventually a reduction in the value of that asset in the financial statements. Subsequently, there are displayed risks to users of financial statements resulting from accounting information.
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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
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Accounting and Reporting of Leases According to Czech Accounting Standards and IFRS 16 in a Selected Business Corporation
MATIÁŠOVÁ, Tereza
The main goal of this bachelor thesis is the accounting and subsequent comparison of leasing according to Czech Accounting Standards (ČÚS) and International Standards (IFRS) in a selected business corporation. Financial leasing is one of the most used types of fixed asset financing. It contains the characteristics of leasing, its types and definitions of terms related to this issue. After a short presentation of the selected company for the application of the given issue, the work deals with the accounting of leasing based on the leasing contract according to the CÚS and then according to IFRS 16 - Leases. In the very conclusion, the biggest differences between accounting according to both types of standards are summarized.
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Legal regulation of accounting of entrepreneurs
Sýkora, Ondřej ; Zahradníčková, Marie (advisor) ; Horáček, Tomáš (referee)
95 Abstract The purpose of this thesis is to analyse the legal regulation of accounting of enterpreneurs in Czech republic, but international aspects are also mentioned, especially the process of harmonisation of accounting in European Union and formation and development of International Accounting Standards and Generally Accepted Accounting Principles. It defines the concept, which is called "accounting law" within the meaning of the set of rules of law governing the methods of bookkeeping and rights and duties of accounting entities. The thesis is composed of introduction, six chapters and conclusion. Each of them deals with diferent aspects of accounting and its regulation. Chapter One defines the historical evolution of accounting. The chapter is subdivided into three parts. Part One describes forming factors of bookkeeping, Part Two focuses on genesis of accounting and Part Three explains the legal regulation in Czech republic from 1918. Chapter Two is subdivided into four parts. Part One explains the concept of accounting, Part Two focuses on its object in the meaning of relevant facts, which has to be recorded in accounting. Part Three enumerates the basic accounting principles and explains its relevance. The theme of Part Four is the position of accounting law in the system of law, so it...
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