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Zohlednění vybraných rizik v účetnictví
Ševčíková, Klára
The bachelor thesis deals with the issue of accounting tools in the framework of risks of a manufacturing company with respect to the prudence principle. The aim was to make recommendations for the entity how to better handle such risks in accounting. First of all, a literature search was conducted in the area of the prudence principle, production inputs, production and cash security. In the second part, the accounting methods used by the entity Lef Ltd. were described. Custom recommendations were also described and selected internal accounting guidelines were proposed, available in the attachment of the thesis. The recommendations set out will help the company to keep its accounting records in faithful and honest way.
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Tvorba a použití rezerv v lesním hospodářství
Meluzín, David
The Bachelor´s thesis deals with reserves from the accounting standpoint with the focus on forestry. The theoretical part comprises of the legislation definition of reserves, their characteristics, categorization, accounting of reserves and the lev-erage on profit and loss created by reserves. Further, the international legislation of reserves is defined. Lastly, the theoretical part targets a specific accounting re-serve produces in forestry, namely the reserve at silvicultural operations. The practical part contains the analysis of this specific reserve in the Lesy města Brna Corporation. The conclusion contains internal directives, constructed based on the findings of the analysis, which eliminate the shortcomings identified in the pro-cess of the reserve creation.
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Projevy zásady opatrnosti v účetnictví komerčních pojišťoven
Ondráčková, Michaela
Ondráčková, M. Evidence of prudence in the accounting of commercial insurance companies. Diploma thesis. Brno: Mendel University, 2019. This dissertation is focused on a significant and generally accepted accounting principle, namely the principle of precaution. The application of this principle is monitored by business subjects of the type of insurance companies. The target of this dissertation is to estimate the impact of changes in the valuation of assets of commercial insurance companies in the Czech Republic with effect from 2016, to evaluate how this change approached the procedures under IAS / IFRS and subsequently to analyze them in selected commercial insurance companies.
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Účetní závěrka vybrané společnosti se zaměřením na respektování zásady opatrnosti
Hlavicová, Barbora
Hlavicová, B., The financial statements of the selected company focusing on the pre-cautionary principle. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis is concerned with accountant principles, expressly with the precaution principle. The theoretical part analysis on detail the principle and means which help to project the principle into the accounting itself. These findings are applied when examining the accounting units in the chosen accounting com-ponent. Particularly development of resources and adjustments. Subsequently recommendations are suggested to achieve the precaution principle
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The principle of prudence and its impacts in czech accounting
Rohnová, Tereza ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
This bachelor thesis deals with the prudence principle and its impacts mainly outsite the preview of the czech legislation. The theoretical part is consists of description of accounting principles focused especially on the prudence principle and the principle of true and fair view. It is also consists of detailed description of prudence principles impacts and their forms in czech accounting system. In the practical part, there is shown how the company Kofola a. s. deals with the prudence principle based on their accounting statements.
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Reserves - an instrument of caution
Štychová, Andrea ; Randáková, Monika (advisor) ; Míková, Marie (referee)
In the introduction the bachelor's thesis focuses on terms such as the principle of prudence, the true and fair view, going concern in the foreseeable future and the accrual principle. The next part deals with instruments of caution - depreciation, adjusting items and reserves. It focuses on different types of reserves. In the practical part it is analyzed,what types of reserves are most frequently shown by enterprises in the czech region in 2012.
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Provisions versus impairment of assets, theirs recording and reporting.
Kohout, Jakub ; Janhubová, Jaroslava (advisor) ; Singerová, Jana (referee)
The goal of this bachelor thesis is fully describe and analyze provisions and impairment of assets in the Czech accounting system. The thesis is divided into theoretical part and practical part. Theoretical part in the first section classifies accounting, accounting principles and prudence principle from which impairment of assets and provisions proceed. Then I deal deeper with classification, posting and reporting impairment of assets and provisions in Czech accounting system. In the practical part with knowledge from the theoretical part I evaluate methods of formation impairment of assets and provisions at two manufacturing companies. One of these companies haven't got audited financial statement opposite one have audited financial statement. At the end of practical part I compare principle of creation and reporting of provisions and impairment of assets at these two companies.
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Deferred tax and its presentation
Buzková, Veronika ; Müllerová, Libuše (advisor) ; Pelák, Jiří (referee)
The diploma thesis focuses on deferred tax. It characterizes this accounting category and describes various theoretical approaches to its calculation. It deals with its historical development and the current regulation of its recognition and presentation in financial statements. The thesis contains rules set by IFRS as well as Czech accounting legislation. It explains the most common situations where deferred tax liability and deferred tax asset arises. The practical part compares chosen theoretical knowledge with its practical application. It assesses correctness of presentation of deferred tax in practice. The thesis deals with the question whether accounting units make mistakes when presenting deferred tax and whether they provide sufficient additional information to users of financial statements. Significance of deferred tax in balance sheet and income statement is subject to interest too.
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The accounting presentation of risks of the public sector entities
Kortanová, Nikola ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The diploma thesis is devoted to presentation of risks in the financial statements of the public sector entities, where the main objective is to evaluate the degree of presentation of risks in the financial statements and to assess of the current legislation and its possible amendments. The first chapter deals with the definition of the public sector and defines the term "selected accounting entity". The following chapter describes the general concept of risks, focusing on the public sector and on generally accepted principles and guidelines of accounting, in particular the conservatism. The third chapter discusses the accounting law for selected accounting entities and selected instruments of the accounting presentation of risks, including the comparison with the IAS/IFRS, IPSAS and US GAAP. The last chapter is divided to the practical parts, which the first one is based on data analysis of Central System of Accounting Information of the State (CSUIS) and the second one on the evaluation of the questionnaire survey for addressed accounting entities.
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