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Methods of Valuation of Fixed Assets in the Company
Válová, Věra ; Janáč, František (referee) ; Pernica, Martin (advisor)
The bachelor´s thesis is focuses on specification of methods of valuation of fixed assets in the company. The bachelor´s thesis describes especially methods in accounts, in taxes and compares influences, benefits and disadvantages in appreciating in Czech accounting regulations. The bachelor´s thesis specifies partly problems of valuation in historical costs and specifies possibilities according the International Financial Reporting Standards (IAS/IFRS).
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Methods of the long-term assets valuation in a company
Pernica, Martin ; Hanušová, Helena (advisor)
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.
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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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Oceňování aktiv a pasiv v účetnictví komerčních pojišťoven dle české legislativy a IAS/IFRS
Weiglová, Iveta
The objective of this thesis is to compare measurement of assets and liabilities in the financial statements of insurance companies according to Czech legislation and International Financial Reporting Standards. The theoretical element contains an overview of measurement bases for assets and liabilities according to Czech accounting regulation, IAS/IFRS and Solvency II and analysis of impacts of amendments to Czech Accounting Act and Act on insurance relating to this issue. The theoretical findings are then applied to financial statements of a particular insurance company and the impacts of different measurement methods on significant items of financial statements are identified.
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Biologická aktiva v účetnictví zemědělského podniku
Vašíčková, Jana
This diploma thesis deals with the issue of biological assets accounting in agricultural company. The main goal is ambition for differences resulting from the use of different accounting standards. In the theoretical part are defined basic concepts, principles and methods. In the practical part is applied standard IAS41 Agricultural in a chosen agricultural company
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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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Accounting According to Czech Accounting Standards and IFRS in Agriculture
Michálková, Lucie ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
This diploma thesis Accounting According to Czech Accounting Standards and IFRS in Agriculture presents a comparison of accounting according to Czech Accounting Standards and International Financial Reporting Standards. Theoretical solutions addressing agriculture under the rules of the Czech Republic. Later it described treatment under IAS 41 Agriculture. The practical part of this standard is applied to the selected company. First is characterized company. Then they defined biological assets and agricultural production, classification of biological assets and valuation at fair value. The discussion describes changes related to the application of this standard. Finally they summarize the differences between the accounting adjustments.
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Methods of Valuation of Fixed Assets in the Company
Válová, Věra ; Janáč, František (referee) ; Pernica, Martin (advisor)
The bachelor´s thesis is focuses on specification of methods of valuation of fixed assets in the company. The bachelor´s thesis describes especially methods in accounts, in taxes and compares influences, benefits and disadvantages in appreciating in Czech accounting regulations. The bachelor´s thesis specifies partly problems of valuation in historical costs and specifies possibilities according the International Financial Reporting Standards (IAS/IFRS).
|
|
|
Methods of the long-term assets valuation in a company
Pernica, Martin ; Hanušová, Helena (advisor)
This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.
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