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Foreign currency in accounting
Zajíčková, Hana ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The thesis describes questions of exchange differences in accordance with Czech generally accounting principle and in accordance with the International financial reporting standards. Accordance with Czech accounting principle is the choice of the exchange rate and method of evaluating and accounting for exchange rate differences. The second part of this thesis is focused on International financial reporting standards. It explains the concept of functional currency factors and its determination. It describes translation from the local currency to the functional currency and the translation from the functional currency to the presentation currency. The last part of thesis describes the functional currency in US GAAP.
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Exchange differences in statements financial
Borovková, Jana ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The thesis describes questions of exchange differences in accordance with czech generally accepted accounting principles and in accordance with the International financial reporting standards. The thesis explains exchange rates used on the Czech Republic and czech accounting principles. The second part of this thesis is focused on International financial reporting standards. It makes clear what the functional currency is. It describes translation from the local currency to the functional currency and the translation from the functional currency to the presentation currency. It relates consolidated financial statement in the view of exchange differences.
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