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Účetní výkaznictví komerčních pojišťoven z pohledu české legislativy a mezinárodních standardů účetního výkaznictví
Podaná, Michaela
Diploma thesis deals with comparison of the financial reporting of commercial insurance companies according to Czech accounting legislation and International financial reporting standards. The first part focuses on the harmonization process in accounting, definition of the specifics and requirements on the financial state-ments of commercial insurance companies prepared in accordance with both sys-tems of reporting. Another part is devoted to the field of financial investments and technical reserves, their classification, measurement and accounting. The following chapter includes summary of the differences between both systems. Theoretical finding are applied on the illustrative example through which are analysed the impacts of different recording and measurement of the financial investments and technical reserves on the main components of the financial reporting.
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Transpozice směrnice 2013/34/EU do národních účetních úprav zemí EU
Bušovová, Anna
EU Member States were required to implement the Directive into national accounting regulations by 20 July 2015 at least during the year 2016. The results show that the most significant change in Czech accounting law is a new categorization of accounting entities. To quantify the possible impacts and to express the percentage distribution of accounting entities in the EU in the given categories Amadeus database is used. Change in the Accounting Act also requires changes in the implementing decree to this Act, where the most significant change is the reporting of changes in inventory and activation. Implementation of the Directive in EU Member States in terms of dates and content is different.
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Dopady transpozície Smernice č. 2013/34/EU do účtovných úprav mikropodnikov v Českej republike a na Slovensku
Kondrlová, Veronika
This diploma thesis focuses on the problematics of transposition of the European regulation no. 2013/34/EU into national accounting standards of micro-enterprises in the Czech and Slovak Republic. It consists of several chapters. The first few chapters of the thesis are dedicated to the accounting harmonisation as one of the main reasons for the formation of European regulations and directives for individual member states of European Union. Other chapters focus on the structure and the content of the regulation no. 2013/34/EU. The key part focuses mainly on the simplification caused by the application of this regulation into micro-enterprises. Consequently, the degree of implementation of the regulation in both member countries and the impact of individual simplifications on the national accounting regulations are analysed. In conclusion, the consequences of the regulation itself and the potential pros and cons connected to its implementation are summarized as well as suggestions and actions which would increase the effectivity and improve the business environment for micro-enterprises in the Slovak and Czech Republic.
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Revenue Recognition under IFRS in Comparison with Czech Legal Regulation
Dusíková, Klára ; Stárová, Marta (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis is focused on comparing the revenues reporting according to international financial reporting standards IFRS and according to the Czech legislation. The main aim of this work is to analyze the problems of these two accounting frameworks and then show these differences by using the sample examples. The theoretical part is focused on the understanding of the revenue reporting according to international accounting standards IFRS and according to Czech accounting adjustments; it is pointed out on the forthcoming standard IFRS 15. The practical part of this thesis is devoted to the provided examples.
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Implementace IFRS do malých a středních podniků
Martincová, Klára
This thesis is dealing with problem of international financial reporting standards for small and medium-sized entities. My task is to transform Czech accountant reports of two chosen companies to be in accordance with IFRS for SMEs. In the first part of the thesis is described process of accountancy harmonization in Europe and in the world, characteristic of small and medium-sized entities, devel-opment of standard for small and medium-sized entities and its particular sec-tions. In the second part of thesis is processed transfer of accountancy reports of specific subjects to accountancy reports in accordance to IFRS for SMEs. In the end of the thesis are evaluated impacts of implementation for chosen report items as per productivity indicators.
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Možnosti harmonizace účetních systémů ve světě
Uminská, Karolína
In this thesis, I deal with the possibilities of global accounting harmonization. It contains analysis of the historical context of different developments of accounting in individual countries, the move towards IFRS, including a comparison of selected systems. Other chapters are devoted to global systems, IFRS and US GAAP, the basic principles and policy makers. Subsequently are analysed the reasons why the convergence of IFRS and US GAAP is a contentious issue. The final part discusses the need for harmonization of systems for the selected company with the controlling company in Germany.
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