|
| |
|
| |
|
| |
|
| |
|
|
Selected problems of consolidation of subsidiaries in the reflection of IFRS
Tuťálková, Tereza ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
The diploma thesis deals consolidation of subsidiaries with particular interest in a foreign currency and loss of control. The thesis id divided into 5 parts. The first part defines importance of the consolidated financial statements for the users, summarizes the basic terms and provides standards that deal with consolidated financial statements. Second part defines the obligation to prepare consolidated financial statements, determining the degree of influence, the exemtion from consolidation for investment companies and the consolidation of subsidiaries acquired for resale. The third chapter contains a basic definition of full consolidation method and theory is demonstrated on a complex example focusing on intra-group transactions and non-controlling interests. The fourth part deals with the issue of foreign currency. There are describe the basic term from area foreign currency and the procedure for determining the functional currency. After that there are described two types of exchange differences and swown in a smaller examples. The last chapter deals with the problem lost of control and theory is again explained by the smaller examples including the reclassification of other comprehensive income. It gives also example on deconsolidation of foreign subsidiary. The whole work contains comment, as this issue is solved according to Czech accounting legislation.
|
|
|
Foreign currency in accountancy
Zelenková, Markéta ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The target of this bachelor thesis is to summarize the main rules for the correct conversion and the clearing of the foreign currency transactions connected with the Exchange rate differences in the Czech accounting system. The goal is to introduce particular cases from the easiest ones up to complicated book-keeping questions, which are solved by the conclusions of the National accounting council. Because of the tight interconnection of book-keeping and corporate income tax and also because of the many year ongoing affairs with the unimplemented Exchange rate differences, is the last chapter is devoted to corporate income tax. All conclusions stated in the following text arise from the applicable legislation, so the avid reader doesn't have to be afraid to precede the above mentioned recommendations in ordinary book-keeping practise. For the better illustration, solved book-keeping examples are parts of individual chapters.
|
|
|
An accounting representation of foreign currency operations in the tourist industry area
Křivánková, Jana ; Procházka, David (advisor) ; Roubíčková, Jaroslava (referee)
The main goal of this bachelors thesis is to represent foreign currency operations and rate differences according to the Czech legislation in contrast with International Financial Reporting Standards IFRS/IAS while directing at the tourist industry area. The first part of this work covers the introduction into the tourist industry area and its history in the Czech Republic including factual information. The introducing part is followed by theoretical definition of the Czech legislation in comparison with International Financial Reporting Standards IFRS/IAS, both focusing on foreign currency. Several particular examples are represented subsequently in each chapter. The conclusion of this thesis is dedicated to the comparison between both aforementioned systems and different possible consequences in final accounts.
|
|
|
Judicial decisions in the area of accountancy
Kratochvílová, Monika ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
The present diploma thesis focuses on the judicial decisions resolved in administrative judiciary. The first part of the thesis describes the role of general practice of the court in the Czech republic and the types of its legal liability. Then, the thesis concentrates on the administrative judiciary and its legal liability. The second and the third chapter deal with individual judicial decisions that were selected from the areas of foreign currency and accrued assets and accrued liabilities.
|
|
|
Foreign currency and its speech in accounting
VANÍČKOVÁ, Vendula
All Czech companies which trade internationally are obliged to keep books in home currency. The difficulty consists in decision which exchange rate to use. A wrong translation can lead to the transaction losses or gains. The thesis was aimed at the analysis of asset and liability accounting in foreign currencies, the impact of foreign currency and exchange rate differences on accounting, and the ways of elimination of exchange rate losses. The practical part dealt with specifying proper currency translation in the years 2008 ? 2011. After posting all records, the findings are as follows. Based on model currency translations, the company can be recommended to use fixed quarterly exchange rates. The fixed yearly exchange rates could not bring any difficulties either, while monthly rates cannot be recommended at all. Finally, the effect of exchange rate differences on profit-and-loss statement was presented in the thesis.
|
|
| |
guest ::
