|
| |
|
| |
|
| |
|
|
IFRS for Small and Medium-sized Entities
Chadimová, Aneta ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
This bachelor thesis is focused on the topic of The International Financial Reporting Standard for Small and Medium-sized Entities. The aim of this thesis is to introduce this standard to the readers, describe the reasons and circumstances of its publication and finally define pros and cons of its adoption. The aforementioned informations are inherent in the theoretical part, which is followed by the practical part, where readers can find selected examples of adjustments needed when transiting to International Financial Reporting Standard for Small and Medium-sized Entities.
|
|
|
IFRS for SMEs and its implementation in the Czech company
Čížková, Klára ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The diploma thesis is focused on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Its origin and development is introduced and the opinions of the accounting experts on its worldwide adoption are assessed. The paper also contains the comparison between the standard and the International Financial Reporting Standards (so called full IFRSs). The standard adoption is illustrated and all consequences are analyzed within the conditions of the Czech company, whose characteristics are in accordance with the definition of small and medium-sized entities stated in the standard.
|
|
|
Analysis of IFRS SME implementation in conditions of certain business company
Schlossberger, Alexander ; Roubíčková, Jaroslava (advisor) ; Hokr, Vlastimil (referee)
This diploma thesis deals with application of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS SME) in conditions of a certain manufacturing company. First parts of the thesis are focused on identification of differences between IFRS SME and full IFRS as well as on IFRS SME concept compared to the Czech and Dutch GAAP. Practical part aims to analyze the overall process of first Standard's adoption that is linked to necessary modification of company's accounting policies. The goal of this part is also to prepare Statements of financial position covering two accounting periods after the transition date. In one part of this thesis there are also brief comments on qualification and education of accountants. As a result of all mentioned above, this thesis helps to outline benefits and constraints of possible IFRS SME implementation in the Czech Republic.
|
|
|
Marketing Analysis - AIMS International, s.r.o.
Kukura, Peter ; Procházková, Markéta (advisor) ; Magott, Marta (referee)
The main target of the Master's thesis is to evaluate international marketing activities of the AIMS International, s.r.o which belongs to the category of Small and Medium-sized Entities Within the Theory, definitions of marketing applications in the field of conference and incentive travel are described. Practical part is dealing with situation analysis of chosen company. Marketing budget and plan are included.
|
|
|
Application of the IFRS for Small and Medium-Sized Entities in Czech environment
Laboutka, Marek ; Vašek, Libor (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.
|
|
|
True and fair view of accounting of SMEs
Laboutka, Marek ; Randáková, Monika (advisor)
This bachelor work is about quality of accounting of SMEs in Czech Republic and about selected deficiencies of entrepreneurial entities, which appear in accounting of SMEs most often. At the end of my work is made a proposal of solution of current quality of reports of SMEs.
|
guest ::
