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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Final Accounts in concrete corporation according to Czech accounting law and IAS/IFRS
 HANZLOVSKÝ, Ctibor
In the recent decades was the main priority in accounting area convergence between Czech and EU accounting legislative. This process proceeds later on. There is broad agreement among professional accountants on the need to improve the comparability of financial statement on the basis of IAS/IFRS. Nowadays there is accounting process which includes a series of activities that begins with a transaction and ends with the closing of the books and making out financial statements, and this is nowadays already very similar in both type of accounting systems because of basis on similar generally accepted accounting principles. Recently member states of EU try also introduce national legislation to require IAS to be applied to unlisted companies and individual company financial statements. In spite of the recent harmonizing of accounting it still maintain the differences. The aim of this bachelors essay is to find out some differences that still exist. In Czech Republic there are not still enough benefits for companies to move towards IAS. There are high costs of capital and high costs of implementation IAS. International Accounting Standards Board published in 2007 the exposure draft of the proposed International Financial Reporting Standard for Small and Medium {--} sized Entities. This document prepare proposals of the standards for private entities, the entities that are small and medium sized and that are not listed companies. This is the road map that pointed to the right direction and will be useful for unification and harmonization of accounting rules.
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Fixed Assets Financing: Credit and Leasing
 Frolov, Igor ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.
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