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Dissertations / Theses on the topic 'Standard Czech'

Author: Grafiati

Published: 4 June 2021

Last updated: 7 February 2022

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1

Kudiovský, Stanislav. "Návrh metodiky převodu účetní závěrky v souladu s Mezinárodními standardy účetního výkaznictví." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224007.

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This master´s thesis deals with problems of transformation of financial statements prepared in accordance with Czech accounting regulations on the financial statements in accordance with International Financial Reporting Standards. In the first section of the thesis elaborated theoretical work, in the second part contains a translation of financial statements of an entity selected and defined by the conclusions of both systems for reporting financial information.

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2

Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.

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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.

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3

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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4

Liebich, Lukáš. "České kulturní standardy ve světovém kontextu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76963.

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The thesis deals with Czech cultural standards and their development in recent 20 years, during the time of economic transformation. After theoretical introduction it presents findings gained by research. The research was conducted in the form of survey (with Czechs) and in the form of personal interviews (with foreigners living in Prague).

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5

Bendová, Ivana. "Česko-mexické a mexicko-české kulturní standardy ve studijním prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205013.

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The main objective of the thesis is to define a Czech-Mexican and Mexican-Czech cultural standards focused on students. The findings are compared with the theory of cultural standards by Ivan Nový. Identification of cultural standards is studied on the basis of the cultural standards method of Alexander Thomas based on an analysis of recurring conflict situations. The data collection was carried out through qualitative interviews with Czech having experience studying in Mexico and Mexican who studied in the Czech Republic. The research aims to analyse the differences in the approach to the time, the perception of authorities and difference in the meaning of education of Mexicans and Czechs. In the end, research findings provide recommendations for Czechs planning to study in Mexico as well as for Mexicans who wish to study in the Czech Republic.

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Strouhalová, Markéta. "Komparace česko-amerických a americko-českých kulturních standardů ve studijním prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205029.

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Nowadays, exchange programs are becoming increasingly popular among students all over the world. Thanks to high-quality education, the United States are much desired destination, the Czech Republic attracts Americans with its great location in the heart of Europe and rich history. Cultural values in American society are however in many respects way different from the ones we share in Czech environment. Therefore cultural shock can appear when a student decides to move to another country in order to study there. Understanding cultural differences is essential for successful interaction with local individuals. The main topic of this thesis is the concept of cultural standards defined by Alexander Thomas, applied on university study environment in the Czech Republic and the USA. The aim was to identify Czech-American cultural standards in the study environment from the perspective of Czech university students who studied in the US at least for one semester and US-Czech cultural standards from the perspective of students from the USA. Identified standards were then compared with theoretical conclusions from research of cultural dimensions done by Fons Trompenaars and Geert Hofstede. At the end, recommendations are written for students of both nationalities, which should help them to integrate into foreign environment and eliminate potential culture shock.

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7

Andělová, Pavla. "Porovnání kartografických znaků užívaných v účelových mapách." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225589.

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The master's thesis is concerned with a comparison of cartographic symbols used in thematical maps of a large scale. The purpose of the comparison is evaluation of uniformity currently used cartographic symbols and creating tutorial database of symbols for students. The thesis is divided to the theoretical and practical part. The theoretical part includes thematical maps, cartographic symbols, laws for thematical maps and issues of their timeliness. The practical part is focused on comparison of cartographic symbols used in thematical maps of different authors. There is also described in this part creating of cartographic symbols database.

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8

Valterová, Jana. "Czech-Scottish Cultural Standards at Work Environment." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203789.

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This diploma thesis is focused on Czech-Scottish cultural standards at work environment. The main aim is to define Scottish cultural standards at work environment from the Czech point of view and to compare them with the theory. The thesis begins with the definition of culture, cultural dimensions introduced by G. Hofstede, F. Trompenaars and E. T. Hall and cultural standards by A. Thomas. It continues to the description of Scotland with its geography, history, language, economic situation and various systems in the society, such as the legal system, educational system, health care system, a role of the family and religion. Further, Scottish national identity, key values and traditions are identified and there are added some information about work in Scotland. The thesis then leads us onwards to the determination of eight cultural standards at work environment and six cultural standards connected with the daily life in Scotland based on the qualitative research. The standards concerning work environment are further compared with the theory. At the end of the thesis, there are provided some recommendations for Czechs who are going to work with Scots.

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9

Portová, Petra. "Komparace česko-francouzských kulturních standardů ve studijním a pracovním prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197202.

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This work focuses mainly to the cultural differences between the Czechs and the French in the school and working environment. The goal is to identify the French cultural standards from the perspective of Czech university students in France and the Czechs, who work in France or are working in contact with French, for example, in the Czech Republic. The author uses the method of critical incidents by conducting interviews. The author tests four hypotheses: verifies if there are cultural differences between the Czechs and the French and if these differences manifest during the contact in the workplace and at school and whether the Czech and French have different perception of authority in the workplace and at school. In the end, the work proposes recommendations for Czechs to facilitate cooperation with the French at school and at work.

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10

Kolářová, Petra. "Final accounts in the Czech Republic." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11109.

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The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.

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11

Kaplan, Michal. "Mezinárodní a české účetní standardy; jejich podstata, podobnosti a odlišnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10470.

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The beginning of this publication is focused on development and application of IFRS as well as on development and aplication of czech accounting standards together with Law and edicts, on which czech accounting is based. Next section is devoted to accounting unification in European union and Czech republic. Last part of the publication compare three IFRS's with its czech equivalents where are also described consequences derived from differences found.

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Vaňátková, Daniela. "Česko-ruské kulturní standardy." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199920.

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The thesis describes the theory of culture, national culture, prejudice, our perception of other cultures and measurement of cultural differences through cultural dimensions. The work focuses mainly on cultural standards method. There are detected the czech-russian cultural standards and in the theses is provided comparison of these standards with the prejudices of the Czechs against the Russians. The main objective of this work was to develop recommendations for Czech students going for studyies to Russia.

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13

Janovská, Zuzana. "Převod konsolidované účetní závěrky sestavené podle Českých účetních standardů na Mezinárodní standardy účetního výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264697.

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This diploma thesis is focused on the theoretical and practical issues connected with conversion of the consolidated financial statements prepared in accordance with Czech Accounting Standards to International Financial Reporting Standards. The thesis deals with adjusting items in the consolidated statements of the balance sheet and in the income statement. In addition, the thesis analyses items from individual balance sheets and income statements of the consolidated companies, in order to be able to set the consolidated statements based on IFRS.

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14

Vytisková, Věra. "Daňové a účetní aspekty externího financování podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-198990.

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The diploma thesis includes analysis of leasing and credit. It deals with history, legal framework, accounting aspects from both perspectives - Czech Accounting Standards (CAS) and even International Financial Reporting Standards (IFRS), defines and characterizes different kinds of these two types of external financing. In the practical part is compared financial leasing and customer credit from the perspective of the tenant or recipient of the credit. The examples that are used in the diploma thesis are real examples from practice. Both types of external financing are analyzed from two aspects (according to CAS and IFRS).

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15

Kvapilová, Kateřina. "Česko-kanadské a kanadsko-české kulturní standardy z pohledu výměnných studentů." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-204960.

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The aim of the thesis is to identify and evaluate Czech cultural standards from the perspective of Canadian exchange students and Canadian cultural standards from the perspective of Czech exchange students, using the method of cultural standards, which is based on qualitative research through in-depth interviews form. Individual goals of the thesis include comparison of the results with theoretical research and analysis of historical and socio-economic impacts on Canadian culture. In conclusion, the author proposes recommendations for the Czechs and especially the future Czech students who plan to study in Canada.

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Černý, Jaroslav. "Management kvality stavebního díla." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-371814.

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Master thesis describes the basic concepts and principles of planning of the quality of the contruction project. The theoretical part describes the general quality management and quality management in the construction company. In the practical part is created an inspection and test plan for construction of the family house Skalice.

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17

Hubáčková, Jana. "Kontrola kvality v auditorské profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359733.

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The thesis deals with the current topic quality control in the auditing profession. The quality of audit services is under the international harmonization as well as the financial reporting to achieve the results of audit procedures to be internatinally comparable. The thesis is very closely focused on the form and performace of quality control of Czech audit entities done by the independent authority The Chamber of Auditors of the Czech Republic, respectively by the control entiy named Supervisory Committee. The aim of the thesis is to verify the hypothesis related to year-on-year increase in audit procedures and the audit file quality with the assumption that the increase of quality is enhanced by the quality control from the side of internal or external quality controller. The hypothesis is at the end of the thesis verified as a reset of the practical part of the thesis in which is analyzed and assessed quality of specific audit file. The audit file was chosen intentionally for the purpose of the aim of thesis, to compare the quality of audit file before and after the internal quality control. The result of this comparison is that the quality of audit procesuders and audit file is strongly positively dependent on the quality control and performace of quality control is effective.

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18

Hučková, Hana. "Mezinárodní standardy účetního výkaznictví podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221960.

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The thesis compares the financial statements made by the Czech Accounting Standards and the International Financial Reporting Standards. With the knowledge of both of the regulations, it tries to quantify the divergence between statements of joint – stock copany and find the reason for this divergences. The analysis of the particular themes of changes and the determination of its impact is succeeding. The most significant changes in the statements were caused by the influence of different accounting of provisions, leases, longtime assets and liabilities and taxes.

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19

Koza, Josef. "Analýza a hodnocení rizik využití automatizovaných systémů pro navrhování stavebních konstrukcí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233191.

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This thesis in its first part deals with the complexity of the legislation, which is related to design activities and also trying to explain the basic rules for the creation of project documentation. In the main section then analyzes and evaluates the selected drawing software in defined categories. Based on the selection chooses the best drawing software and compared with the hand-crafted version of the design documentation in terms of time and cost. The final time for the creation of project documentation will be converted to a built-up area of the building and found the relationship between time constraints and the size of the built-up area of the new building. It will also be evaluating the return on investment to drawing software and assessing cost-effectiveness of various options drawing. The aim of this thesis is to analyze the risks in the use of software products for structural design and evaluate their use based on the value of work.

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20

Folprechtová, Lucie. "Rozdíly v hodnocení finanční pozice a výkonnosti podniku při vykazování účetních informací podle českých účetních předpisů a dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223270.

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This thesis analyzes the differences in reporting financial information, according to Czech accounting legislation and IFRS / IAS. Single part of the thesis is devoted to concrete application and evaluation their impact on the image of the financial position and business performance.

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Ptáček, Jan. "Leasing z pohledu české legislativy a z pohledu Mezinárodních standardů účetního výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75607.

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The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.

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Podda, Pietro Andrea. "The Impact of Institutions on inward-FDI in the Czech Republic : an empirical investigation of the impact of the Czech institutional inefficiency in omparison with Western European average standards on FDI to the Czech Republic." Thesis, Manchester Metropolitan University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.523122.

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23

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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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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25

Došková, Soňa. "Vykazování nehmotných aktiv podle českých účetních standardů, IFRS A US GAAP." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319437.

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The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.

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Staňková, Veronika. "Specifika výkaznictví příspěvkových organizací v oblasti kultury." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360172.

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Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.

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Brejchová, Lenka. "Srovnání účetní závěrky podle českých účetních předpisů vzhledem k IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4979.

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This thesis engages in financial statements in comliance with the Czech accounting regulations as compared with the IFRS. In the first part there is information about financial statements set in comliance with the Czech accounting regulations and about the events after the reporting period. Second part engages in financial statements set up in comliance with IFRS and also the events after the reporting period. In the third part are the preparatory working for the compilation of financial statements described.

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Baladová, Iveta. "Účetnictví podle českých a mezinárodních účetních standardů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223373.

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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 compares the subject of accounting according to Czech accounting legislation and IAS/IFRS.

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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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Lanča, Adam. "Interkulturní komunikace (Češi vs. Němci)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74710.

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This diploma thesis is about intercultural communication and is focusing on communication between Czechs and Germans. Its aim is to discover potential cultural differences between Czech Republic and Germany and to analyse the extent to which they influence Czech-German communication and cooperation. While the first three chapters provide the theoretical background, the fourth chapter applies the theory to the particular context of Czech Republic and Germany. It focuses on Czech-German intercultural communication and examines communication between Czechs and Germans in transnational companies. Furthermore, it analyses Hofstede's indexes between Czech Republic and Germany and compares Czech and German cultural standards. Although the cultural differences are relatively small, their consequences should not be underestimated.

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Straková, Barbora. "Interkulturní komunikace a spolupráce v managementu firem: česko-španělská." Doctoral thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-191824.

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The main aim of this dissertation thesis is to explore a different view and contribute to the research in the area of the intercultural communication and cooperation. In this thesis we are trying to examine two different cultures from the point of view of the cultural standards. To be able to gain a comparable and trustful outcome, the research was conducted on a specific group of Czech and Spanish business managers and employees. The main common characteristic of the members of this specific group was determined based on at least half a year of interactive communication within Czech -- Spanish international cooperation. Given the current situation of the increasing globalization process, compounded by integrating cultures, we believe that the above mentioned topic is highly valuable for daily management skills and employees' relations. We find it very important to pay more attention and give more thought to this issue, as the correct communication is one of key means to successful business management and cooperation. It is obvious that misunderstandings in communication and cooperation within the managing teams might lead to fatal breakdowns. It is no longer possible to overlook the strong influence of the globalization process. This fact should be taken into a serious consideration by leaders of the universities and multicultural companies. This should be followed by the integration of new management methods corresponding to the changes and new influences in multicultural entities. With respect to the structure and wide range of the changes brought into the companies by the globalization process, it was a real challenge to fulfill the goals of this dissertation thesis based on the realized qualitative examination research. An important output of this research is the identification of key differences within the above specified tested group. These differences arise from specific thinking and behavior which lead to different attitudes in regards to managing both life situations and a professional career. Based on these findings, we suggest classifying the Czechs and the Spanish into particular existing theoretical models. Good understanding of the key differences coupled with the theoretical knowledge allows us to suggest some suitable recommendation, tips and tricks for a better mutual communication among Czech and Spanish managers and employees on both professional and personal levels.

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Kynclová, Lucie. "Komparace kulturních standardů česko-německých a česko-rakouských s důrazem na obchodní jednání." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162315.

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The main aim of this diploma thesis is to indentify German and Austrian cultural standards and the second aim is to confirm or disprove the given hypotheses. The first part is theoretical and defines the theoretical basis of this topic. It deals with Czech-German and Czech-Austrian business relationship. Then it describes the main aspects of culture, cultural dimensions and standards. The practical part describes the chosen methodology, which were interviews mostly with Czech business representatives who trade with Germany and Austria. In the last part the research and the given hypotheses are evaluated. The thesis is recommended as study material for business representatives who will be in contact with Germans or Austrians.

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Vykoukalová, Jana. "Česko-německá obchodní a průmyslová komora a její význam pro obchodní spolupráci mezi ČR a SRN." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193018.

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This thesis is focused on the importance of the German-Czech Chamber of Industry and Commerce for business cooperation between the Czech Republic and Germany, especially with a focus on the participation of Czech companies at trade fairs in Germany and German companies at the Czech trade fairs. The theoretical part describes the history of relation between the Czech Republic and Germany, Czech and German cultural standards, trade between these two states, foreign trade investment and the exhibiton industry in the Czech Republic and Germany. In the following chapters are introduced the German-Czech Chamber of Industry and Commerce and its activities, offered services, structure and five trade fairs which represents the Chamber. One part of the practical part is the assessment of the participation at trade fairs, communication with the Chamber and cultural standards by the Czech and German companies.

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Konětopský, Filip. "Mezinárodní auditorské standardy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75951.

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The International Standards on Auditing are created and published by the International Auditing and Assurance Standards Board. These standards are high quality, modern and approved by regulators throughout the world. Most of the developed countries addopted the ISAs in some way. The International Standards on Auditing have been effective for all audits in the Czech Republic since 2005. Their implementation in the European Union is expected shortly. Standards contribute to better international comparability and enhance the credibility and quality of the audit, including auditor's report. The Clarity project was in progress between 2003 and 2009. It was aimed at clearing standards, increasing clarity and facilitating their interpretation.

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Tichý, Roman. "Úprava nehmotných aktiv v rámci českých účetních standardů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206658.

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This thesis deals with the specifics of intangible assets used in business activities which significantly affect their valuation and accounting treatment. Intangible assets are the section where is a lack of uniformity in national accounting. The aim of the thesis is to compare the adjustment of intangible assets within the Czech Accounting Standards and International Financial Reporting Standards IFRS, and further to highlight the practical application of these approaches in section of generated intangible assets´ valuation and accounting in a particular company.

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Jobánek, Jan. "Vybrané rozdíly účetní závěrky dle české legislativy a IFRS v podmínkách vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222158.

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This master´s thesis points out the differences between the final accounts created according to the Czech accounting standards and the ones created according to the international financial reporting standards. It explains the influence of the discovered differences to the economic results of the company. The work might serve as a guide for transferring the final accounts.

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Jankovič, Petr. "Aplikace IAS/IFRS v podmínkách českých podniků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264822.

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The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long-term items of the companies with different tax incidences. The Thesis demonstrates these adjustments and quantifies its incidences on the firm.

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Müllerová, Denisa. "Dlouhodobý hmotný majetek z pohledu české účetní legislativy a mezinárodních účetních standardů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-240978.

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The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.

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Stiborová, Jana. "Vykazování nemovitostí ve specifické podnikové struktuře." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81858.

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The study deals with the accounting for real estate in the group of existing companies. Particular passages are devoted to defining real estate, the initial and follow-up valuation of real estate. Applying standards are IFRS, Czech accounting standards and Czech tax regulations. The study also compares these standards.

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Hrbáček, Pavel. "E-Government v anglosaských zemích s přihlédnutím na Velkou Británii." Master's thesis, Vysoká škola ekonomická v Praze, 2003. http://www.nusl.cz/ntk/nusl-74881.

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A goal of the thesis "E-Government in Anglo-Saxon countries with a special attention to United Kingdom" is to investigate a progress of eGovernment implementations in selected English speaking countries and to compare their achievements to Czech Republic. Reasons why governments motivate themselves to introduce eGovernment services are investigated in the first part of the document, together with a description of mandatory legal, technical and social requirements and risk involved. Next part analyses different kinds of a cost and benefits of eGovernment implementation. The final parts focus on a common list of 20 eGovernment services and their implementation. Comparing results of all countries shows a leading role of United Kingdom and still below-the-average utilization of eGovernment services in Czech Republic.

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Kutilová, Alena. "Česko-německé kulturní standardy z pohledu výměnných studentů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-162344.

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This thesis deals with the subject of Czech and German cultural standards and the way they influence the daily lives of exchange students. The main objective lies in the abstraction and definition of cultural standards of this specific target group. The theoretical part introduces different approaches to the term culture and further describes two main concepts of cultural studies -- the methodology of cultural dimensions and cultural standards. The practical part opens with an introduction to German history, economy and points out the leading role that this country has in the international relationships. Following is the list of possibilities for exchange study programmes at the University of Economics and the summary of activities that are organized by the International Studies Centre. Most importantly, this part sums up the results of the research I did among the exchange students from the Czech Republic and Germany. Further, I compare the results of my research with the conclusions reached by Ivan Nový. In the conclusion there is a set of recommendations for the exchange students that should ease their first contact with a foreign culture.

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Dufková, Gabriela. "Česko-britské a britsko-české kulturní standardy." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197259.

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Despite a close geographical position to the Czech Republic, there are vast differences between the Czech and British cultures. Commonly after arriving in Britain, many Czech nationals experience a cultural shock and do not understand the behaviour of the British people. The same can be said about Britons arriving in the Czech Republic. This makes it important to understand the cultural differences to help both nationals interact successfully with one another. This Master thesis focuses on cultural standards, a concept made by Alexander Thomas. Therefore, this report aims to define the Czech-British and British-Czech cultural standards, whilst comparing them with the theory and then to apply them in a cultural-historic framework. This report will hypothesise that the defined cultural standards do not differ from the standards analysed within the book by Karel Čapek. Other hypothesis of this thesis is: Many Britons see Czech people as over-caring and anxious. In conclusion to this report, the author will provide recommendations to both Czech nationals travelling to Great Britain and also the same for British descendants arriving within the Czech Republic.

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Prosserová, Kateřina. "Vykazování vybraných skupin aktiv podle IFRS, US GAAP a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417353.

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The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.

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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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Jašová, Eva. "Porovnání účetní závěrky sestavované dle českých předpisů a dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74774.

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The thesis deals with the financial statements which are presented in accordance with Czech Accounting Standards and with IFRS. There is the description of the financial statements in accordance with Czech Accounting Standards in the first part. The specification of the major legal standards is also part of this chapter. The second part is focused on the financial statements which are presented in accordance with IFRS. In the next chapter there is the analysis of the main differences between Czech Accounting Standards and IFRS. The goal of the last part is to analyze the financial statements of two companies. One of them (České dráhy, a.s.) presents its financial statements in accordance with Czech Accounting Standards and the other (ŽSR) presents them in accordance with IFRS.

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Blažková, Irena. "Návrh metodiky transformace účetní závěrky podniku v souladu s IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223871.

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This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting legislation to the IFRS. The analytical part of the thesis shows the differences in reporting according to Czech accounting legislation and IFRS in the selected company. The final part of the thesis deals with the determination of the impact of the application of different systems of reporting financial information on the image of the financial position and business performance.

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Jelínková, Markéta. "Hodnocení vnitřních účetních směrnic obce Heřmanice a návrhy na jejich zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224258.

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The master‘s thesis is focused on the accounting for fixed assets of municipality. It defines the basic concepts necessary for understanding of this problem. In the first part, the methodology for recording fixed assets accounting and other financial operations associated with this property is presented. Attention is given to current methods of accounting for property that uses the entity. The thesis then identifies current state of accounting. It hopes to improve the quality adjustment and to update some internal guidelines.

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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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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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