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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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Critical view of balance sheet in French financial reporting
Tuzarová, Zdeňka ; Žárová, Marcela (advisor) ; Valášková, Mariana (referee)
The main objective of this thesis is to evaluate the explanatory power of the balance sheet based on French accouting regulation. The first part deals with the general theory of accounting and financial reporting regulation, factors influencing national regulation, form and objectives of financial reporting, with focus on the balance sheet. The second part deals with the French legislative sources for accounting and financial reporting. The third part introduces the definition, structure and method of valuation of assets and liabilities based on French regulation. The fourth and fifth parts are devoted to the profit and loss account and the notes to the financial statements in accordance with French law. The last section contains an analysis of financial statements of a real company, and on this basis explanatory power of balance sheet is evaluated.
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Comparison of the chosen accounting standards in the Czech Republic and in the Kazakhstan Republic
Ussimova, Anel ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
Bachelor thesis is on the topic Comparison of the chosen accounting standards in the Czech Republic and in the Kazakhstan Republic. It is timely, especially for persons interested in accounting systems in the Czech Republic and Kazakhstan. The main objective is to define the most important differences between the accounting rules in Kazakhstan and the Czech Republic in the field of accounting earnings. To fulfill the objectives of the work are used to study the specialized information sources, including foreign ones. The methods of analysis, synthesis and comparison are processed in the theoretical part of the thesis. On the practical examples are applied the established accounting procedures and highlighted the different approaches in the Czech Republic and Kazakhstan.
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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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Regulation of accounting and taxes in the Republic of Mauritius
Vyroubalová, Adéla ; Dvořák, Martin (advisor) ; Skálová, Jana (referee)
The introductory part of the bachelor thesis briefly deals with the legal forms of business in the Republic of Mauritius. The main objective of this work is based on the characterization of accounting regulation in the Republic of Mauritius and bring the national form of accounting regulation. The thesis describes the individual parts of Financial Reporting Standards for Small Entities issued by Financial Reporting Council Mauritius. The Financial Reporting Standards for Small Entities are compared with the International Financial Reporting Standard for Small and Medium Sized Entities at the same time. When the standards were compared, significant conformity and differences were highlighted. The final part is devoted to the tax system of the Republic of Mauritius. This section deals mainly with constructional elements of corporate and personal income tax.
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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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Regulace účetnictví v České republice a komparace s Velkou Británií
Dušková, Gabriela
The objective of this diploma thesis is the comparison of accounting systems in Czech Republic and Great Britain and the assesment of advantages and disadvantages of these accounting systems, which can be helpful in improving bookkeeping or accounting harmonisation in the European Union. The comparison was carried out following these criteria: accounting model, history, legal system, financing, accounting careers, taxes, accounting period and financial statement. The thesis is written with the methods of deduction and comparison which result from the analysis of both accounting systems.
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