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1
Stejskalová, Lenka. "Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162247.
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This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.
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Kašparová, Veronika. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225064.
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The master‘s thesis is focused on defining the differences between Czech Accounting Legislation and International Financial Reporting Standards. The theoretical part defines IAS/IFRS, its development and significance at the international level. It deals with rules and requirements that are set out in the financial reporting framework and also in IAS 1 Presentation of Financial Statements. The differences concerning the reporting of a paricular field of accounting are also described in the theoretical part. The practical part follows up the analysis of the selected company and application requirements of IAS/IFRS on selected items of business corporations. Thanks to the application of the requirements, a statement of financial position and a statement of comprehensive income are proposed in accordance with the rules of IAS/IFRS. Procedural steps which are necessary for the first adoption of IAS/IFRS are covered in the last chapter of the master thesis.
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Nečasová, Eliška. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224025.
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The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
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Mikulcová, Tereza. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224677.
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The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company.
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Šprochová, Iveta. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225006.
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The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company.
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Fabiánová, Monika. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-254206.
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The thesis contains the transformation of the financial statements according to Czech accounting legislation of business corporations XY, Ltd. to the financial statements that are in accordance with International Financial Reporting Standards. The thesis is dividend into 3 parts. The first part of the theoretical basis, which explains the differences between the Czech accounting legislativ and IFRS. Selected differences are chosen based on items in the financial statements of the company, the resulting differences are also used to work in the sekond part of the thesis. In the practical part is an analysis of the financial statements of the company. Based on the comparing of the Czech and the International standards are given the ganges that are necessary to transfer the financial statements. In conclusion the thesis is to evaluate the problems and impact on the corporation.
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Ribbing, Adrian, and Daniel Sandersson. "Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-446678.
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In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. However, we found small indications that changes in audit fees are lower for large firms after the implementation of IFRS but the model’s explanatory factor was low and the effect small so no definitive conclusions could be made. The results remain the same after performing several robustness tests.
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Ernesto, Kátia Maria Van-Dúnem Jaime. "A adoção das IFRS em Angola." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12447.
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Valášková, Mariana. "Proces tvorby, schvalování a uplatňování IFRS." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-199091.
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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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Krejčí, Miloš. "Leasing z pohledu IFRS a české legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-5249.
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Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
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Mauerová, Alexandra. "Rezervy dle slovenských účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10896.
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The graduation theses points out the importance of provisions for business entities. Provisions, as the basic tool of prudence, contribute to cautious and fair presentation of financial information. The graduation theses mainly focuses on development in Slovak accounting legislative in this field. After a few years of development, the current state of Slovak legislative concerning provisions is very similar to the way in which International Financial Reporting Standards (IFRS) deal with them. At the end of the theses, there is an example of a Slovak joint stock company that originally presented financial statements according to Slovak accounting legislative and later on, chose to present them according to IFRS solely.
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Zacharová, Dita. "Rozdíly ve výkaznictví mezi CAS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76787.
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The work deals with the adoption of the International Financial Reporting Standards (IFRS) by the companies, with the theory of the conversion of financial statements prepared in accordance with Czech legislation to the financial statements being in accordance with IRFS and the work also provides an overview of the most significant differences between the two treatments. The differences in selected areas covered by their own standards are described in detail to illustrate the problem.
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Plačková, Jitka. "Mzdová problematika dle českých předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162271.
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This thesis deals with the issue of wage according to Czech legislation and IFRS. The aim of this thesis is to describe the two systems and compare the differences in the understanding of different types of employee benefits in accordance with Czech legislation and in accordance with international financial reporting standards.
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Duong, Thanh Dat. "Komparace vykazování leasingu dle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206712.
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The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.
15
Balík, Pavel. "IFRS implementation: A case of real company." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359273.
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The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards.
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Javůrek, Martin. "Zásoby a jejich účetní zobrazení dle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75775.
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The subject of the diploma thesis: "Inventories, and view their accounts according to IFRS and the Czech accounting standards" is to point out specific definitions and reporting of inventory according to Czech accounting legislation and International Financial Reporting Standards. The first part is focused on the general definition of inventory. The following specifications and inventory records in accordance with Czech and international legislation and theoretical examples of terminating focused on the issue of valuation of inventories, reporting changes in inventory and utility costs and species classification. The second part contains a practical study of inventory accounting in a particular company.
17
Levá, Petra. "Porovnání výkazu zisku a ztráty podle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191734.
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The diploma thesis deals with comparing profit or loss statement prepared according to IFRS and Czech accounting regulations. The theoretical part presents requirements and chosen parts (especially revenue, depreciation, borrowing costs, government grants, provisions and employee benefits) which are related to profit or loss statement of both accounting standards. The differences are highlighted right in the text, illustrative examples and tables are added as well for better understanding. Subsequently, the practical part is focused on analyzing profit reported according to both accounting standards, which includes an exposure of main reasons why the standards resulted in different profit amount. The main source of information is an annual report of ČD Cargo, a.s. in 2012 that includes financial statements assembled according to both standards, IFRS and Czech accounting standards.
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Pravcová, Veronika. "Leasingové operace podle české legislativy a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-335.
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Diplomová práce ?Leasingové operace podle české legislativy a IAS/IFRS? se zabývá účtováním a vykazováním leasingu v České Republice a účetním zachycením leasingu podle požadavků Rady pro mezinárodní účetní standardy (IASB).Cílem této diplomové práce je účetní pohled na leasingové operace, a to jednak z hlediska českých účetních předpisů a z hlediska Mezinárodních standardů účetního výkaznictví.Zaměřuje se na odlišnosti v účtování finančního a operativního leasingu, na důvody a základní principy, které k daným rozdílům přispívají. Smyslem práce není podrobné srovnání zachycování jednotlivých účetních operací týkajících se leasingu, jedná se spíše o poukázání na rozdíly v pojetí obou systémů a zamyšlení se nad tím, která z koncepcí je vhodnější.
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Bláhová, Jitka. "Dlouhodobý majetek podle českých předpisů a IFRS/IAS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-7994.
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Diplomova prace je zamerena na dlouhodoby majetek. Srovnana vykazovani a uctovani dlouhodobeho majetku podle IAS 16 a podle ceskych predpisu.Na prvni cast, ve ktere jsou rozdily popsany teoreticky, navazuje druha prakticka cast ve forme konkretniho prikladu. Na zaver jsou zjistene poznatky shrnuty a vyhodnoceny.
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Schäfrová, Andrea. "Účetní závěrka z pohledu české legislativy a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11099.
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This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.
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Stárková, Kateřina. "Srovnání účetní závěrky dle českých předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15609.
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The theses is focussing the analyse of final accounts according the czech rules and the IFRS aimed to point on the important differencies of both systems. There are described the final accounts of both systems in the theoretical part. And I've applied my knowledge obtained by final accounts of two automobile companies in the practical part.
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Nedvídek, Václav. "Možnosti zavedení výuky IFRS na OA a VOŠ." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75670.
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Diploma thesis deals with possibilities of implementation IFRS into teaching process at Business High schools and Colleges. Thesis stems from the current state of accounting teaching at Business High schools and Colleges and describes the problems of this teaching process. Further thesis characterizes the current development of accounting in the world and job requirements of labour market and the result of this part of thesis is the constation of necessity of implementation of IFRS into teaching process at Business High schools and Colleges. In the key and last chapter the thesis proposes the possibilities of implementation of IFRS into teaching process at Business High schools and Colleges and suggests concrete thematical plans for concrete ways of this implementation.
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Šebková, Kateřina. "Vykazování budov podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81994.
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The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the comparison of the reporting of company buildings in accordance with IFRS and Czech accounting regulations as well. The last part of the diploma thesis is focused to the analysis of the selected financial statements.
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Kačur, Branislav. "Impairment nefinančných aktív podľa IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162570.
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This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.
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Kašpar, Michal. "Výnosy z pohledu českých účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-191729.
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The thesis deals with a comparison between legislation of revenues in the Czech accountancy on one hand and in International Financial Reporting Standards on the other hand. Text concerns itself with the theoretical determination of revenues, the description of the Czech accounting regulation of revenue and the revenue recognition in IFRS. The thesis on the basis of general criterions compares revenues with respect to the Czech accountancy and with regards to IFRS and solves revenue recognition for chosen business activities. The main aims of the thesis are the analysis and the comparison of the current regulations of revenues in chosen accounting systems.
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Béliková, Pavlína. "Zaměstnanecké benefity z pohledu českého účetnictví a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359722.
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The thesis deals with the issue of employee benefits from accounting and tax point of view. At the beginning of the thesis there are several views on how employee benefits can be broken down and types to improve their efficiency. The thesis further defines how the employee benefits can be charged in the Czech accounting regulations. The content is the analysis of the most frequently provided employee benefits, on the basis of which are described in the next chapter the most frequent types of benefits, their tax regime and accounting capture. Everything is illustrated in practical examples. Another part of the thesis is devoted to IFRS accounting and individual types of employee benefits. At the end of the thesis the comparison of the Czech accounting regulations and the IFRS is made.
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Hlaváčková, Lucie. "Vybrané rozdíly mezi českým finančním účetnictvím a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317115.
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This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.
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Myslikovjanová, Jitka. "Regulace finančního účetnictví v Kanadě a přechod na IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16820.
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The aim of this thesis is to introduce the issue of regulation of financial accounting and the transition to IFRS in Canada. It describes the history of Canada's financial accounting. Financial accounting in Canada is regulated by accounting standards, the issuance is in charge of the Accounting Standards Board and the Public Sector Accounting Board, subject to the Canadian Institute of Chartered Accountants. Then there is described the transition to IFRS in Canada, the growing importance of IFRS in the world. The last part can be found some differences between Canadian GAAP and IFRS.
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Sladká, Ludmila. "Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76444.
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Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questionnaire focused on depreciation intangible and tangible assets in Czech Republic and using taxes depreciation in the accounting.
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Svobodová, Jana. "Dlouhodobý hmotný a nehmotný majetek - úpravy ČR a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2377.
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Diplomová práce se věnuje problematice vymezení, oceňování, odpisování, technickému zhodnocení a účtování dlouhodobého hmotného a nehmotného majetku. Diplomová práce je zaměřená na srovnání české úpravy a Mezinárodních účetních standardů IAS/IFRS. Závěr práce je věnován praktické části, která ukazuje popsanou problematiku v diplomové práci na konkrétní firmě. Práce v úplném závěru popisuje rozdílné aspekty, které vyplývají z obou odlišných úprav.
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Syrovátková, Lucie. "Leasing a jeho účetní vykazování v úpravě ČR a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15422.
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Thesis deals with leasing financing in light of Czech national regulations and IFRS. At first part it applies to lease at common level, its historical development, advantages and disadvantages and also its division. Second part targets the legal regulations in the Czech Republic, including tax and accounting view. Third part deals with IFRS adjustment, some distinctions from US GAAP, convergent project of IASB and FASB and discussion paper Leases: preliminary views. The work is completed by the practical application aimed at comparison Czech national regulations and IFRS in case of the financial leasing.
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Hejhalová, Dana. "Porovnání a aplikace leasingu dle českých účetních standardů a IFRS." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-257305.
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Subject of this diploma thesis Comparison and application of Lease by Czech accounting legislation and IFRS is a comparison and analysis of purchase and lease of tangible assets through financial and operational leasing in selected company by Czech accounting legislation and IFRS and to assess which reporting of assets is economically and organizationally effective for the accounting entity. Theoretical background of this diploma thesis is fistly dealing with reporting of financial and operational leasing by Czech accounting legislation and then by IFRS. In Chapter Czech accounting legislation leasing is regarded by the law of accounting, income taxes and the law of VAT. In chapter IFRS are firstly mentioned legislation related to leasing, after its depreciation, accounting, appraisement and at the end of theoretical part is leasing assessed by IFRIC 4. In practical part of this thesis the gained knowledge from theoretical background are used and analyzed. In this chapter the model project is elaborated for company Cramo s.r.o. which acquires and leases Bobcat loader through financial and operational leasing by Czech accounting legislation and IFRS. The decision which reporting method of assets is more effective for the company is made in this chapter. Financial Statements by Czech accounting legislation and IFRS are made for comparison in which is embedded purchased and provided asset and depreciation on the leased item. At the end of this chapter costs and revenues of leasing are summarized by Czech accounting legislation and IFRS and the result of this thesis are discussed.
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Ottová, Veronika. "Analýza IFRS pro SME." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162267.
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The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS. Next section is focused on individual parts of financial statements in accordance with IFRS for SME, description of rules and principles for reporting and comparison with full IFRS. Theoretical foundings are illustrated on the financial statements of MES-IMPILO, company which uses IFRS for SME. Final chapters examine possibilities of implementation the IFRS for SME in EU and Czech Republic, countries which have already addopted IFRS for SME and application IFRS for SME in companies.
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Pernická, Martina. "Leasing dle IFRS a srovnání s českými účetními předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16666.
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The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.
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Carvalho, Raquel Helena Teixeira de. "A adoção das IFRS em Cabo Verde : fatores influenciadores." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19548.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste trabalho visa estudar os fatores que influenciaram o processo de adoção das IFRS em CV, mais concretamente no sistema contabilístico das empresas do sector não financeiro. O estudo está debruçado sobretudo a partir da implementação do PNC, até ao momento presente onde está em vigor o SNCRF implementado em 2009. O processo de globalização tem contribuído para a aproximação dos países à escala mundial, e não foi diferente no caso de CV. Mesmo se tratando de uma pequena economia insular, o país tem procurado inserir-se no mercado mundial onde a principal via adotada é através da captação de investimento externo. As principais conclusões do estudo desenvolvido apontam para a existência de uma forte relação entre o sistema político do país e o seu sistema económico, que de forma conjunta influenciam a sua normalização contabilística. Com o objetivo de captar investimento externo, uma das políticas aplicadas foi a privatização do sector público o que veio acrescer exigências às normas aplicadas no país. Os resultados sugerem que há uma forte presença de instituições internacionais, como é o caso do FMI e do BM, no aconselhamento do país ou até em alguns casos exigências por parte destas instituições relativamente às normas aplicadas. Também foi possível concluir que CV sofre uma forte influência por parte de Portugal a nível da contabilidade, nomeadamente em relação às normas e ao sistema educacional.
This paper aims to study the factors that influenced the IFRS adoption process in CV, specifically in the accounting system of non-financial sector companies. The study focuses mainly on the implementation of the PNC, up to the present moment where the SNCRF was implemented in 2009. The globalization process has contributed to the approximation of countries worldwide, and it was no different in CV's case. Even though it is a small island economy, the country has sought to enter the world market where the main route adopted to do so is by attracting foreign investment. It can be concluded that there is a strong relationship between the country's political system and its economic system, which together influenced the accounting standardization in CV. As the country's main objective is to attract foreign investment, one of the policies applied was the privatization of the public sector, which added requirements to the rules applied in the country. The results suggest that there is a strong presence of international institutions, such as the IMF and WB, counseling the country's government and in some cases requiring certain rules to be applied. It was also possible to conclude that CV is heavily influenced by Portugal's accounting system, namely regarding its norms and educational system.
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Marçal, Fábio Azambuja. "O ensino médio integrado no IFRS enfrentando a dualidade." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/131012.
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Esta tese tem como objetivo geral verificar, a partir da experiência do Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul (IFRS), traços que apontem o potencial e os limites do ensino médio integrado (com base na formação humana integral e no trabalho como princípio educativo) de enfrentamento à dualidade que historicamente caracteriza a educação escolar no Brasil. Para realizar este estudo, como procedimento metodológico, utiliza-se de uma triangulação de fontes construída a partir das observações de campo, entrevistas e análises de documentos oficiais do IFRS. Observa-se a experiência do ensino médio integrado neste instituto como síntese de uma totalidade repleta de contradições e possibilidades de intervenção. Por outro lado, mesmo sintetizando a totalidade, reconhecesse as especificidades do integrado nesta instituição como um todo e nos campus que compõe o IFRS. Destaca-se que, no atual cenário de políticas de educação no Brasil, a etapa final da educação básica está em evidência e disputa. No centro de tal disputa, de um lado estão às propostas da classe dominante defendendo que a oferta pública de ensino médio deve se concretizar de forma massificada, desqualificada, fragmentada e com recorte de classe na sua finalidade (com vistas à universidade para os ricos e tecnicistas para os trabalhadores). Do outro lado, encontram-se as propostas dos movimentos sociais que defendem um ensino médio público de qualidade, com vistas à formação humana integral, como um direito e como dever do Estado e da sociedade. Neste contexto, a experiência do ensino médio integrado no IFRS apresenta traços indicativos de inflexões e, ao mesmo tempo, na perspectiva da contradição, vivencia obstáculos para serem transpostos até a sua consolidação. Assim, pode se tornar referência para o ensino médio ofertado nas diferentes redes públicas de educação brasileira.This thesis has as main objective to verify, from the experience of the Federal Institute of Education, Science and Technology of Rio Grande do Sul (IFRS), traits that point the potential and limits of integrated high school (based on integral human formation and at work as an educational principle) to confront the duality that historically characterizes education in Brazil. To conduct this study, the methodological procedure used is a source of triangulation constructed from the field observations, interviews and analysis of official documents of IFRS. Note the high school experience built in this institute as a synthesis of a totality full of contradictions and possibilities of intervention. On the other hand, even summarizing all, recognize the specifics of the integrated this institution as a whole and on campuses that make up the IFRS. It is noteworthy that, in the current education policies scenario in Brazil, the final stage of basic education is in evidence and dispute. In the center of this dispute, on the one hand are the proposals of the ruling class arguing that high school public offering should take place in mass form, disqualified, fragmented and with class cut in their purpose (aimed at university for the rich and technicists for workers). On the other hand, are the proposals of social movements that advocate a public high school quality, with a view to integral human formation, as a right and a duty of the state and society. In this context, the experience of integrated high school in IFRS presents predictive traits of inflections and at the same time, in view of the contradiction, experiencing obstacles to be overcome to its consolidation. Thus, it can become a reference for high school offered in the various public networks of Brazilian education.
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Valášková, Mariana. "Dlouhodobá hmotná aktiva v IFRS a českých účetních předpisech." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11797.
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Work deals with the problems of noncurrent tangible assets from view of International Financial Reporting Standards and from view of czech accounting regulations. Main result of the work is especially analysis and valorization of these two views, disclosure of their differences or similarities and deduction of effects for accounting.
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Polanská, Lucie. "Dlouhodobá hmotná aktiva podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15409.
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This diploma thesis focuses on long-term tangible assets in International Financial Reporting Standards and Czech accounting legislation. My thesis deals with regulation and harmonization of accounting information, describes recognition, valuation and presentation of long-term tangible assets in IFRS and Czech legislation; US GAAP regulation is mentioned if significant. An important contribution of the thesis is a practical application concentrated on accounting policy used in practice and compliance with requirements on disclosures. Another outcome of the thesis is a comparison between IFRS and Czech legislation and summarizing the difference.
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Kozubíková, Dagmar. "Sestavení účetní závěrky podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-76937.
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The goal of this thesis is compilation of financial statements under IFRS and Czech law, focusing on the establishment of two major financial statements. First and second chapter deal with theoretical requirements the compilation of reports according to Czech legislation and IFRS. The work focuses on theoretical and practical description of the selected areas for exploring the activities to be carried out prior to financial close. The final chapters are to describe differences between IFRS and Czech accounting, billing scheme to capture the differences and copy of statements of financial position and financial performance in terms of IFRS, the balance sheet and profit and loss statement in terms of Czech accounting.
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Čech, Vratislav. "Problémy vyplývající z rozdílů české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222625.
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Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
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Žáková, Kateřina. "Komparace finančního výkaznictví dle IFRS a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241407.
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The diploma thesis focuses on comparison of demands for making financial statements complying with Czech Accounting Legislation and International Financial Reporting Standards. Furthermore you will also find definitions for types of business performance indicators and how the values for financial statement transformation change.
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Horáková, Kateřina. "Vykazování stálých aktiv podle české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383566.
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The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.
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Medina, Renata de Souza Ferreira. "Determinantes para empresas multinacionais de médio porte a adoção das IFRS FULL ou da IFRS SME e a definição de suas políticas contábeis." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/968.
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Previous issue date: 2015-07-31The general objective of this study is to identify what factors lead medium-sized multinational companies to adopt IFRS Full or IFRS SME. In order to do so, the Institutional Theory was applied as research basis since it provides theoretical ground for the identification of the reason why companies make such a choice. This work also sought to identify which institutional changing mechanisms, whether coercive, mimetic and/or normative, are present when companies look for legitimacy in the process of adopting norms. The sample presented here comprises eight professionals responsible for decision making in accounting processes working for the referred companies, selected according to an availability criteria. This researched was carried out applying semi-structured interviews, which allow a deeper investigation of the issue. Collected material has been analyzed through Bardin's Technical Analysis of Content (2007). From the results, it was possible to identify that the companies have the IFRS Full as their first choice. It was also found that such decision is bound to the technical skill of the professional in charge, along with the growing perspective for the company within a short term. The professionals working in such companies do not analyze the available accounting choices in both cases, demonstrating that there is no relationship between the choice made and the evaluation of the model that best suits operations and results. Little prioritization/relevance by companies in adopting norms, as well as little interference by third parties and little interference by the mother company were found as inhibiting factors. As for the encouraging factor, the study found that the capacity of the professional in charge responds for the adoption of norms, which takes place as a result of normative and mimetic pressure when companies search for legitimacy. In addition, we submitted the results of this research to the Accounting Council (CRC SP) and the Big Four consulting firm, in order to have them validated and deepened, since those two have been often mentioned by the professionals. Such consulting raise aspects mostly approached by the professionals, i.e. the need for a more effective professional class representation and a support from auditing firms with the board of directors of the companies studied, in order to propel the processes of adopting norms and also to generate a sense of responsibility by the companies in such processes, besides holding the accounting professionals responsible.
O objetivo geral deste trabalho é identificar fatores que direcionam as empresas multinacionais de médio porte à adoção das IFRS Full ou da IFRS SME. Para isso, baseou-se, na Teoria Institucional, a qual fornece subsídios teóricos para identificar o porquê às empresas fazem essa escolha. Buscou identificar, ainda, sob qual mecanismo de mudança institucional as empresas buscam legitimação no processo de adoção das normas internacionais, sejam eles, coercitivo, mimético e/ou normativo. A amostra desta pesquisa foi composta por oito profissionais responsáveis pela tomada de decisão dos processos contábeis dessas empresas, os quais foram selecionados pelo critério de acessibilidade. Para realização desta pesquisa foram efetuadas entrevistas semiestruturadas, as quais permitem maior profundidade na investigação do problema. Os materiais coletados foram analisados utilizando a técnica de análise de conteúdo de Bardin (2007). Por meio dos resultados obtidos, foi possível identificar que as empresas, foco deste estudo, escolhem como first option, a adoção das IFRS Full. Pôde-se perceber que esta decisão está vinculada a capacitação técnica do profissional, paralelamente à perspectiva de crescimento dessas empresas a um período de curto a médio prazo. Verificou-se que os profissionais, que atuam nessas empresas, não efetuam análises das escolhas contábeis disponíveis nos dois modelos, demonstrando não haver relação entre escolha e avaliação do modelo que melhor se adeque as operações e aos resultados. Como fatores inibidores, identificou-se, a baixa priorização/importância à adoção pelas companhias, a baixa interferência de terceiros e a baixa interferência da matriz. Como fator indutor à adoção das normas internacionais, somente foi identificado, à capacitação profissional, a qual, por meio da pressão normativa e mimética, pôde ser percebida a busca pela legitimação. Ainda, buscando validar e aprofundar os resultados dessa pesquisa buscou-se junto ao órgão de classe, CRC SP, e junto as empresas de auditoria Big Four, à avalição dos resultados obtidos, uma vez que foram frequentemente citados pelos profissionais. Para esta avaliação foram apresentados os principais pontos levantados pelos profissionais, como, à necessidade de se ter um órgão de classe mais atuante e a necessidade de apoio das empresas de auditoria junto ao corpo diretivo dessas companhias, a fim de impulsionar o processo de adoção e também gerar responsabilização às empresas nesse processo, além da responsabilização dos profissionais.
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Peringer, Matouš. "Nově pojatá klasifikace a oceňování finančních aktiv a závazků dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76231.
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Financial instruments stand for a critical role in current economy. Total value of financial assets was $167 trillion due to McKinsey study in 2007. More alarming is a fact that total value of all derivative at OTC market was more than $600 trillion what is more than world's wealth. It is obvious that such a market needs rigorous regulation. International Accounting Standard Board (IASB) releasing new standard which regulate only financial instruments aims to react on that fact. In first part I would like to show current situation on financial market and brief regulation due to current rules. From the text there should be obvious nowadays turbulent environment and crisis deforming financial market. It was necessity for me to demonstrate the process of developing and adopting of the new standard. Next part of my diploma thesis refers to adopted rules for financial assets. This should be the fundamental part for users of financial statements as well as for my diploma thesis. The main changes took part in classification of financial assets. There are two new concepts for classification of financial asset which should be described in detailed. For better illustration I also placed practical part for classification according to new models. For readers it is convenient to know the differences between exposure draft and released standard. That should demonstrate the complex view of IASB. There are few changes in classification of financial liabilities. The main change is in specific case of own credit which I posted in thesis. This specific problem postponed the whole endorsement of the standard. The last chapter is dedicated to convergence between IFRS and US GAAP. Both parties work on convergence on reporting of financial instruments.
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Leopoldová, Ivana. "Vykazování a oceňování výnosů v komparaci pravidel IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77409.
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The thesis is focused on a comparison of IFRS and US GAAP rules for revenue recognition and measurement. Some topics are complemented by Czech accounting regulations appropriately. The practical part includes an analysis of recognition of expenses and revenues associated with customer loyalty programs by the airlines and futher an application of revenue recognition rules in SKANSKA Group. In the final chapter is outlined the expected development in the area of revenue recognition.
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Skuhravá, Tereza. "Dlouhodobý hmotný a nehmotný majetek z pohledu české legislativy a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77737.
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Vladicescu, Andrei. "Účtování a oceňování finančního majetku podle českých účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114022.
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Stopa, Ondřej. "Cenné papíry a deriváty: vykazování a oceňování podle českých předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9421.
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My thesis is concentrated on basic types of securities, derivates and hedge accounting according to Czech legislation and International Financial Reporting. The main part is about equity, debt securities and forms of derivates and their accounting and presentation at the statements.
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Hrušková, Karolína. "Standardy IFRS 15 a 16 a jejich dopad na finanční výkonnost podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359172.
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This diploma thesis focuses on new accounting standards IFRS 15 and IFRS 16. The aim is to examine how their implementation can affect financial performance of a company. Financial indicators reflecting these impacts are chosen based on identification of key methodical changes. The problem is described on the example of O2 Czech Republic a. s. By performing an impact analysis based on 2016 figures and currently available product and service offering, possible differences between company's results of 2016 and hypothetical results of the same year when using IFRS 15 and IFRS 16 are quantified. Finally, impacts on company's financial performance are interpreted in the context of chosen financial indicators.
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Mustafayev, Emil. "The Application Of Ias/ifrs In Azerbaijan, A Comparative Approach." Thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/12611000/index.pdf.
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The purpose of the study is to illustrate to the management of entities and professionals who are against the application of IAS/IFRS in Azerbaijan why it is essential to adopt IAS/IFRS. The thesis aims to provide differences of current accounting policies and procedures applied by those entities from IAS/IFRS and justify the application of IAS/IFRS. The thesis provides benefits associated with the adoption of IFRS/IAS, and illustrates the problems that may be faced by the management of entities.