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Dissertations / Theses on the topic 'Notes to annual financial statements'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Týcová, Lenka. "Vypovídací schopnost přílohy k účetní závěrce v obchodních korporacích." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202045.

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This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudi

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2

Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.

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The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due a

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3

Telles, Samantha Valentim. "Readability and understandability of notes to the financial statements." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30072018-105221/.

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Accounting as a tool for communicating relevant information to multiple users must overcome issues and barriers of presenting such information. One of the issues is its understandability, once lack of understanding can impact decisions. However, understandability is not easily measured. Previous studies use readability metrics as proxies for understandability. They understand that these concepts are related to some extent, but while readability focuses on the text, understandability includes the reader characteristics. Thus, the main purpose of this research was to verify how readability impac

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4

Siu, Yuet-yung, and 蕭月容. "Forward-looking statements in annual reports : how is futurity expressed?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207135.

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In the US, regulations on the writing of “Management's Discussion and Analysis of Financial Condition and Results of Operations” (MD&A) are being strengthened after the eruption of numerous financial scandals (e.g. Enron). For this reason, the traditional backward-looking reporting model gave way to a forward-looking one that is more reader-oriented. In this study, an investigation of the lexico-grammatical features used by organizations of different financial capabilities to present prospective information in the MD&A was conducted. Using Bhatia’s (2004) Critical Genre Analysis and an ada

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5

Du, Bruyn Rudrik. "HIV/Aids reporting in annual financial statements in South Africa." Diss., University of Pretoria, 2005. http://hdl.handle.net/2263/25315.

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HIV/Aids is one of the largest risks facing Africa today. The disease has spread at a rapid rate throughout the continent and South Africa in particular. To date it remains an epidemic without any cure. It is systematically destroying the economic progress made over centuries. HIV/Aids is most prevalent in the economically active groups in South African society and could ultimately change the demographic, social and economic landscape in South Africa. Business is taking up the challenge and response strategies are being developed and implemented to contain and mitigate the risks posed by the d

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6

Hansford, Ann. "Communicating financial information to private shareholders through annual reviews and summary financial statements : the factors that determine readership." Thesis, University of the West of England, Bristol, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297834.

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shareholders receiving financial information through annual reviews incorporating a summary financial statement. Recent changes in the legislation and in share ownership make it a relevant and timely study that builds on the limited amount of research carried out in this area. The main aim of the study was to establish the variables that determine readership of annual reviews. The theoretical framework was drawn from the philosophy of language and the work of Wittgenstein, in particular. Both the general communication literature and that relating to specific communication of financial informat

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7

O’Neill, Dean. "A retrospective long-term financial assessment of sustainability at Cape Agulhas Municipality." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/4982.

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Magister Administrationis - MAdmin<br>The future existence of municipalities is determined by their ability to remain financially sustainable. This study is significant as municipalities need to ensure that they are financially sustainable for the continued provision and maintenance of quality and affordable services to all the residents within their jurisdiction. The primary objective of the study was to assess the financial performance of the Cape Agulhas Municipality over a period of ten years. A secondary objective was to identify factors that constrain or facilitate improved financial ma

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8

Al-Hajji, Abdullah Yousef. "The usefulness of annual reports of Islamic financial institutions in GCC countries to investors : the case of Kuwait." Thesis, University of South Wales, 2003. https://pure.southwales.ac.uk/en/studentthesis/the-usefulness-of-annual-reports-of-islamic-institutions-in-gcc-countries-to-investors(591a36a3-ea5d-4b31-9ad7-b7a7ad865fa3).html.

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Over the last twenty years, there has been a rapid expansion of Islamic financial institutions that do not deal in interest-based transactions. The financial information of Islamic financial institutions issued in their annual reports is different in certain features from the annual reports offered by conventional financial institutions. This study attempts to investigate the usefulness of annual reports produced by these institutions to investors. In particular, the study is concerned with the perceptions of both institutional investors and customers in Kuwait about the annual reports of Isla

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9

Syed, Noh Bin Syed Ahmad. "The role of company annual reports for investment analysis in a developing country : the case of Malaysia." Thesis, University of Stirling, 1988. http://hdl.handle.net/1893/436.

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The main objectives of this study are: (1) to examine the role of the company annual reports in investment analysis in Malaysia; and (2) to evaluate the importance of the annual reports as a source of information for analysts to make investment decisions. In order to achieve these research objectives the study begins with a review of the uses and users of financial statements and it is pointed out that one of the important groups of users of the financial statements are the ‘sophisticated’ investors. Prior studies, using tests of the Efficient Market Hypothesis and investors survey, are presen

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10

Davids, Dustin Joshua. "An analysis of the annual financial statements of the Department of Health in the Western Cape Province from the 2001/02 to 2014/15 financial years." University of the Western Cape, 2017. http://hdl.handle.net/11394/5896.

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Magister Administrationis - Madmin<br>Oversight is of critical importance in the modern day South African dispensation. With the limited annual fiscal allocations to departments, millions of South Africans are dependent on the state for much needed services. That is, from the outside viewpoint. However, from the inside view (of the Department), financial management is just as important. Without the proper management of funds, one finds that service delivery will be limited. Moreover, the predetermined objectives of the Department might not be realised. This mini-thesis probes the interna

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11

Meier, Florian. "Determinants and consequences of attribution statements on corporate financial performance outcomes in the annual report : an empirical analysis of UK listed firms." Thesis, University of Bradford, 2012. http://hdl.handle.net/10454/5723.

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This thesis explores causal attribution statements on performance outcomes given in annual reports of UK listed rms. The objectives are three-fold. First, it analyses the nature and extent of attribution statements provided. Second, it explores corporate governance factors and rm-speci c characteristics that are related to the provision of attribution statements. Finally, it investigates the economic consequences of providing attribution statements by examining their association with the rm's cost of equity capital. Using data drawn from a sample of 142 UK rms listed on the London Stock Exchan

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Hadravová, Lenka. "Ověření účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206980.

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The thesis deals with the verification the financial statements of the selected company. The aim of this thesis is to characterize the methods that the auditor performs during his work and subsequently to apply the theoretical basis for the practical demonstration of the audit in the particular company. Methodical part explains the concept of audit, audit objectives and describes historical development of audit. The following chapters include information about legislation of the audit and procedures for verifying the financial statements. The second part of the thesis is the practical part whi

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Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model." Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.<br>Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa

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Marešová, Kamila. "Vypovídací schopnost přílohy v účetní závěrce v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359613.

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The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the a

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15

Jaffar, Yacoob. "An investigation of the number of shares reported by JSE-listed companies and the effect on the net asset value or tangible net asset value ratio disclosed in annual reports for the 2000-2009 financial years." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8538.

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Thesis (MBA)--University of Stellenbosch, 2011.<br>In the absence of clear accounting guidelines, the closing number of shares reported in the company annual report is not always equivalent to the closing balance of the group shares. The closing balance of the number of shares of 111 companies listed on the Johannesburg Stock Exchange, for the period 2000 to 2009, was analysed and compared to an electronic database, managed and maintained by the Graduate School of Business of the University of Stellenbosch, on which a reconciliation of the closing number of group shares was recorded for the c

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16

Krejčí, Filip. "Audit roční účetní závěrky." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-192642.

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The thesis focuses audit of annual financial statement. Theoretical part addresses Czech legislation which sets rules, content and form for elaboration of financial statement. It also describes situation when international accounting standards can be utilised. Czech audit regulation is explained together with demands placed on auditing profession. Finally, it analyzes preparation of an accounting entity and audit procedures from order receipt to audit opinion. Practical part covers real financial of a real unnamed company.

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Walker, Daniël Andreas. "Finansiële jaarstate van 'n universiteit ingevolge die Wet op Hoër Onderwys : 'n gevallestudie / Daniël Andreas Walker." Thesis, North-West University, 2007. http://hdl.handle.net/10394/1660.

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Andršová, Eva. "Účetní závěrka v souladu s IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222547.

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The main goal of this diploma work is description of basic principles of International accounting Financial Reporting Standards. There are described the main differences between legilature of Czech republic and these standards. Practice part of the work demonstrates crucial diferences in lease.

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Van, Aswegen Ninette. "An investigation of South African economic themes based on data obtained from the annual reports of industrial companies listed on the JSE Securities Exchange." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49845.

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Thesis (MBA)--Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: This study consists of three independent papers which all broadly examine South African economic issues using accounting data obtained from the annual reports of industrial The first paper reports on employment trends amongst listed industrial companies in South Africa over the period 1996 to 2002. The results obtained showed that overall employment decreased 1,26% per annum for the companies under review. This negative trend in the largest companies in the sample. By contrast, smaller companies showed excellent growth in

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20

Mateus, Maria da Conceição Martins. "O relato financeiro nas empresas cotadas em Portugal : a qualidade das notas." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10481.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Neste estudo analisaram-se as Notas anexas às demonstrações financeiras consolidadas de 38 empresas portuguesas cotadas, para o ano fiscal de 2010, procurando avaliar a extensão da divulgação obrigatória de informação e encontrar fatores determinantes do nível de conformidade com o normativo em vigor. Utilizando uma lista de 110 itens de informação foi elaborado um Índice de Divulgação não ponderado a partir das divulgações exigidas pela IAS1. Os resultados indicam que as empresas divulgam, em média, 81% dos itens requeridos. Os

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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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Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.

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The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in ter

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Cedercrantz, Julia, and Fanny Harrysson. "Rysslands implementering av IFRS : en jämförande studie mellan RussianAccounting Standards och internationella redovisningsregler." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14375.

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År 2005 infördes regeln om att samtliga noterade bolag inom Europeiska Unionen (EU) skulle uppföra sin koncernredovisning enligt International Financial Reporting Standards (IFRS)med start räkenskapsåret 2005. Målet med IFRS är att världsekonomin ska bli mertransparent, ansvarsfull, jämförbar och effektiv. IFRS ska även bidra till att världsekonomin får förtroende, tillväxt och långsiktig finansiell stabilitet. Detta införande har setts som en revolution inom den finansiella ekonomin. Flera länder tog efter EU:s implementering men den nya regeln har dock inte implementerats lika smärtfritt i a

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Mikšovská, Lenka. "Audit výroční zprávy (komparace ve vybraných podnicích)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75920.

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The goal of the submitted thesis "Audit of the annual report (comparison of the selected companies)" is to introduce the process of the audit of the annual report. I have compared the annual reports of selected companies because of the considerable differences between the annual reports prepared by the individual companies. At first I have analysed the each annual report of selected company in terms content and presentation and in the final part I have assessed gained knowledge.

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Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.

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The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.

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Gabrhelíková, Zdeňka. "Transformace IFRS do českých účetních standardů - některé problémy aplikované do podmínek vybrané fi." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221397.

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Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.

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Volrábová, Veronika. "Analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223670.

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This master´s thesis focuses on complex situation - assessment of mid-sized textile manufacturers, leveraging academic theory and independent research. The thesis will provide industry recommendations for best practices to increase productivity and improve growth over the next decade and beyond.

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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

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Шлома, І. Ю. "Звітність підприємств: склад, методика складання та напрямки вдосконалення (на прикладі Виробничого підрозділу «Одеська об’єднана дирекція залізничних перевезень» Регіональної філії «Одеська залізниця» АТ «Укрзалізниця»)". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11131.

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У роботі розглядаються теоретичні аспекти економічної сутності та призначення фінансової звітності на підприємствах. Надано коротку організаційно-економічну характеристику підприємства. Розкрито методику формування та подання фінансової звітності на підприємстві. Проаналізовано економічний стан підприємства та досліджено аудит показників фінансової звітності. Запропоновано рекомендації щодо вдосконалення складання фінансової звітності та підвищення ефективності діяльності підприємства<br>The work deals with the theoretical aspects of the economic essence and purpose of financial reporting at e

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Catrakilis, Haralambos. "The perceptions of the institutional investor regarding the quality of the annual report." Thesis, 1993. http://hdl.handle.net/10539/22106.

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A research report submitted to the Faculty of Commerce, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the Degree of Master of Commerce. Johannesburg 1993.<br>This is an exploratory report. It addresses the impact that the quality of the annual report has on the institutional investor's perception of the image of a company and how such quality influences their investment decisions. The resaarch methodology is based upon interviews in which a structured questionnaire was used as a data gathering mechanism. The portfolio managers who respond

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Dimi, Olandzobo. "Perception on the quality of South African annual reports." Thesis, 2012. http://hdl.handle.net/10539/11573.

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"The disclosure of productivity information in the annual financial report." Thesis, 2015. http://hdl.handle.net/10210/14489.

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"A study on the effects of accounting information disclosure in the company interim and annual accounts: an information users' perception approach." Chinese University of Hong Kong, 1989. http://library.cuhk.edu.hk/record=b5886148.

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Suliman, Yasmeen. "The use of earnings per share disclosures in annual financial statements by managers of South African equity unit trust portfolios as a performance indicator." Thesis, 2000. http://hdl.handle.net/10413/3803.

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The earnings per share ratio is often quoted in financial publications as an indictor of how well a company has performed financially. However, there is much controversy over the usefulness of earnings per share information, especially in respect of its potential for manipulation by the preparers of financial information. Recent changes to South African accounting standards through the International Harmonisation Project resulted in a revision of the Statement of Generally Accepted Accounting Practice 104: Earnings per Share (AC104). Significant changes to the method of calculation and

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Oliveira, Willians Xavier de. "Análise de índices e indicadores da atividade leiteira: estudo de caso da Pecuária Leiteira Brasileira." Master's thesis, 2009. http://hdl.handle.net/10071/1751.

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Classificação JEL: M1- Administração de Empresas; O1 – Desenvolvimento Econômico<br>A pecuária leiteira brasileira é uma das atividades que mais emprega mão-de-obra no país e o Brasil é um dos maiores produtores mundiais de leite. Atualmente a atividade passa por um intenso movimento de profissionalização e modernização, mas está deixando a desejar em termos de gestão dos negócios. A adoção de metodologias e parâmetros inadequados não possibilita aos produtores a visualização de seus resultados de uma forma clara. Nesse sentido, o presente trabalho objetivou, dentro da atividade de pecuár

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Moolman, Sindiswa. "Intellectual capital: measurement, recognition and reporting." Diss., 2011. http://hdl.handle.net/10500/4847.

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The main purpose of this study is to examine the need to modify the theory of accounting to ensure a standardised and comparable approach when accounting and reporting on intellectual capital. A literature review is used to describe intellectual capital categories and how to measure, recognise and report these assets in the financial statements on an entity. Financial reporting operates around strict requirements that are statement of financial position biased posing significant challenges in recognising and disclosing intellectual capital. The study also uses content analysis of corporate an

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JAREŠOVÁ, Štěpánka. "Komparace účetních výkazů dle české legislativy a IFRS/IAS." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-115343.

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The objective of this thesis is to compare financial statements prepared under Czech law (?ČÚL? or ?CZ GAAP?) and financial statements prepared under international accounting standards IAS/IFRS. The theoretical part elaborates on the formal comparison of financial statements prepared under ČÚL and under IAS/IFRS and the objective of the comparison is the contents, form and methods used for preparing financial statements under the two legislations. General accounting in the Czech Republic is governed by Act 563/1991 Coll., on Accounting and IAS/IFRS is similarly governed by the Framework. The o

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Пальцан, Володимир Миколайович, та Paltsan V. M. "Концепція та методика формування фінансової звітності в обліку (на прикладі Західна Агровиробнича компанія )". Master's thesis, 2019. http://elartu.tntu.edu.ua/handle/lib/29902.

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Дипломна робота містить теоретичне обґрунтування економічної сутності категорії звітність, критичну оцінку різних підходів та погляд автора до її визначення. Досліджено шляхи забезпечення покращення фінансової звітності на підприємстві, а також визначено завдання і роль звітності на даному підприємстві. Розглянуто напрями складання різних форм бухгалтерської фінансової звітності та також визначено можливості застосування даних форм в управлінні підприємством. Визначе

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NOVÁČKOVÁ, Lucie. "Harmonizace účetních výkazů v rámci Evropské unie." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-126511.

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The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.

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HANZLÍKOVÁ, Vendula. "Komparace účetní závěrky dle českých účetních standardů a IAS/IFRS." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136727.

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The thesis is based on the following of my bachelor thesis, which deals with ,, Accounting shutter in the selection accounting entity.? Now the theme will be extended by the comparison process accounts in the selected entity according to Czech accounting legislation (CAL) and International Financial Reporting Standards (IFRS). In the practical part of the application will again be chosen by an entity of international trucking company KAFKA TRANSPORT, a. s. The main aim of my thesis is based on theoretical knowledge, to assess the selected items of balance sheet and profit and loss for the sele

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