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The accounting duties for the middle accounting units
Vízková, Daniela ; Skálová, Jana (advisor)
The bachelor thesis deals with the accounting duties for the middle accounting units, which have come after the amendment to the Accounting Act. The theoretical part is focused on accounting regulation, its methods and instruments in the form of directives. Subsequently, individual directives, their changes and their cancellations are described together with the transposition process into national law. The theoretical part also includes the amendment to the Accounting Act and the list of substantial changes effective from 1st January 2016, particularly the categorization of accounting units and their duties. In the practical section, the internal directives of particular accounitng unit are analysed and changes are introduced together with new obligations that the accounting unit must obey after the amendment to the Accounting Act.
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Process of IFRS development, endorsement and enforcement
Valášková, Mariana ; Mejzlík, Ladislav (advisor) ; Žárová, Marcela (referee) ; Tumpach, Miloš (referee)
The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.
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The notes to the financial statements
Mertlík, Ondřej ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The bachelor's thesis deals with the structure of the financial statements of business corporations in the Czech republic and focuses on the notes to the financial statements. In the theoretical part the bachelor's thesis concentrates on user's requirements for the information presented in the financial statements and general accounting principles which lead to meet these requirements. Afterwards the structure and contents of four fundamental parts of the notes to the financial statements is described in detail. The theoretical part is the key to solve the issue in the practical part which analyses the notes to the financial statements of certain health care companies. The practical part examines in which part of the notes to the financial statements is the highest frequency of mistakes. The bachelor's thesis evaluated the frequency of mistakes and explored the most common mistakes occuring in all parts of the notes to the financial statements.
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Accounting regulation in Spain
Kvasnicová, Jana ; Žárová, Marcela (advisor) ; Valášková, Mariana (referee)
This bachelor thesis follows the topic of accounting regulation of small and medium-sized companies in Spain in order to approach this issue to public and professionals in the Czech Republic. At the same time, the thesis provides general information on worldwide accounting regulation, compares it with Spanish approach and brings prove or disprove of the existence of legal formalism in the Kingdom of Spain. To support this, the thesis includes a conceptual accounting framework, accounting and valuation methods, annual financial statements and chart of accounts in the form of the General Accounting Plan.
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Accounting and tax implications of doing business in the Netherlands
Popelková, Kristýna ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The aim of this work is to describe the Dutch business environment and determine its basic characteristics to know them when you are starting a business. The introduction briefly describes the Netherlands in general followed the definition of legal forms of business. Next part is about accounting - accounting standards and statements, including theirs regulation and history. End of work deals with tax issues, which undoubtedly entrepreneurs are interested in when they are planning to move or establish their business here, so after reading the reader gets an overview of all the circumstances, which meet him during settig up his business and on that basis he should be able to decide whether the relocation of his business is good for him or not.
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Establishment of a company in Italy
Lívová, Jana ; Žárová, Marcela (advisor)
The bachelor thesis deals with the establishment of a company in Italy. The paper indicates to potential entrepreneurs the basic conditions for establishing of a company including advantages and disadvantages. In the first section of the paper it analyzes the types of business entity which can be established according to Italian and European law. The accounting conditions of the company, accounting regulation in Italy, especially the civil code which is analyzed in detail, are described. The history of tax legislation and the most important taxes for companies is introduced. In conclusion the thesis rates the advantages and disadvantages of doing business in Italy for citizens of the Czech Republic.
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Accounting regulation in Italy, accounting and tax obligations of established company
Čížková, Klára ; Skálová, Jana (advisor)
The first part of the paper is dedicated to the accounting regulation. There are defined its general characteristics and shown a development and methods which are used in Italy - especially particular clauses leading from the Civil Code. In this part of the paper there is also the evaluation of accepting the European directions to the Italian legislation as a part of the accounting harmonization. In the second part there are described conditions and obligations of establishment and leading business. This section contains a summary of forms of companies which can be established according to the Italian and European law. There are also introduced basic accounting and tax obligations of those companies.
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Evolution of accounting regulation
Miškovič, Stanislav ; Procházka, David (advisor) ; Žárová, Marcela (referee)
The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of IAS standards by EU Commission
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Financial Statements from perspective of the Czech Accounting and IFRS
Schäfrová, Andrea ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
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