Spelling suggestions: "subject:"fnancial reporting"" "subject:"fnancial deporting""
541 |
Účetní řešení reorganizace a její dopady na účetní výkaznictví v ČR / Accounting solutions of reorganization and its influence on reporting in the Czech RepublicNovotná, Lenka January 2017 (has links)
This diploma thesis describes the bankruptcy of the company, which is solved by company's reorganization, in accordance to the Czech legislative from bookkeeping and reporting and marginally from law point of view. In the beginning there is a short description of the reorganization process and further definitions of main terms with which such process is connected. Main part of this thesis is focused on couple of possible ways how the reorganization of the company may be performed. Finally, such solutions are deeply analyzed within finished processes of reorganization including the calculation of the part of settled liabilities.
|
542 |
Účetní a daňové souvislosti hospodaření příspěvkových organizací na příkladu Divadla pod Palmovkou v Praze / Accounting and Tax Contexts of the State-funded Organizations on the Example Pod Palmovkou Theater in PragueBíla, Matyáš January 2017 (has links)
The aim of this diploma thesis is to point out the specifics of state-funded organizations, especially in the areas of budgets, accounting and financial statements and in taxes. The work ends with practical examples of these topics from the Pod Palmovkou Theater and my suggestions for improvement.
|
543 |
探究反向收購公司之財報品質於上市規則修訂前後 / Examining the financial reporting quality of reverse merger firms prior and post listing rules revision郭容華 Unknown Date (has links)
本研究主要探討借殼上市公司之財報品質是否與差異一般上市公司有明顯差異,分析中國借殼上市公司財務報表品質是否較其他公司差,並進一步驗證借殼上市規則修訂是否對公司之財報品質造成顯著影響。研究樣本以2005年至2015年在美國紐約證券交易所(NYSE)、全美證券交易所(AMEX)與那斯達克證券市場(NASDAQ) 159家借殼上市公司為研究對象,並以相同產業、相同公司規模配對159家一般上市公司。本研究以裁決性應計項目作為財報品質的代理變數,並將借殼上市公司拆分成中國借殼上市公司及非中國之借殼上市公司,再加入規範修訂因子,藉以衡量中國借殼上市公司於修訂借殼上市相關規範後財報品質提升幅度是否大於非中國之借殼上市公司。實證結果顯示借殼上市的財務報表品質明顯差於配對公司,且中國借殼上市公司的財務報表品質明顯劣於非中國之借殼上市公司。在加入借殼上市規則修訂因子後,借殼上市公司財報品質改善幅度明顯大於配對之一般上市公司;比較中國借殼上市公司、非中國之借殼上市公司及配對公司在借殼上市規則修訂前後本身財報品質變化,發現三類公司前後財務報表品質皆有顯著提升,然而在提升幅度上中國借殼上市公司與非中國之借殼上市公司並無顯著差異。 / Based on a study sample consisting of 159 reverse merger firms and their matching U.S. public companies (according to industry and firm size) listed in NYSE, AMEX, and NASDAQ from 2005 to 2015, we study the impacts of the 2011 listing-rule revision on the financial reporting quality of reverse merger firms in the US. More important, using discretionary accruals as the proxy of financial reporting quality, we ask if the financial reporting quality of Chinese reverse merger firms is worse than the non-Chinese reverse merger firms. Our empirical results show that the financial reporting quality of reverse merger firms is out-performed by their matching U.S. counterparts, and the financial reporting quality of Chinese reverse merger firms is, in general, inferior to the non-Chinese reverse merger firms. Post the 2011 listing-rule revision, we find that the financial reporting quality of reverse merger firms is better than their matching U.S. firms after controlling for the regulatory factor; in particular, we find that the China reverse merger firms, the non-Chinese reverse merger firms, and the matching U.S firms, all exhibit significant improvements in their financial reporting quality. However, this incremental gain in financial reporting quality seems indifferent between the China reverse merger firms and the non-Chinese reverse merger firms.
|
544 |
Contribution à l’étude de la qualité de l'audit / Contribution to the study of audit qualityOuattara, Alassane 02 December 2016 (has links)
En gestion des entreprises, l’audit est un mécanisme clé de gouvernance en contribuant notamment à améliorer la qualité du reporting financier et réduisant, par là-même, l’asymétrie d’information entre les parties prenantes. Pour assurer un tel dessein, l’audit doit être de bonne qualité, c’est-à-dire, diligenté par des auditeurs à la fois compétents et indépendants. Au plan académique, depuis les travaux fondateurs de Watts et Zimmerman (1979), et DeAngelo (1981), la difficulté d’opérationnalisation de la qualité de l’audit reste présente, compte tenu du caractère inobservable de cette procédure. Fort de ce constat, cette recherche doctorale propose un cadre analytique de l’audit utile à l’étude empirique de ses conséquences économiques pour les parties prenantes de l’entreprise. En premier lieu, dans un contexte institutionnel dit d’audit implicite – l’UEMOA – et à partir d’un échantillon constitué de banques, au cours de la période 2006-2010, nous montrons qu’un audit de qualité s’avère complémentaire aux mécanismes de gouvernance traditionnels. Dans un second temps, dans un contexte institutionnel dit d’audit explicite – la France –, nous proposons une mesure originale de l’indépendance de l’auditeur afin d’étudier ses conséquences économiques pour les sociétés cotées. A partir d’un échantillon constitué de sociétés cotées au CAC All-Tradable, pour la période allant de 2006 à 2013, nous concluons que le renforcement de l’indépendance des auditeurs, aussi bien individuelle que collective, impacte significativement (1) la qualité des états financiers divulgués à travers une amélioration de la qualité des résultats, (2) le comportement des investisseurs à travers le coût du capital et (3) les prévisions des analystes financiers dans le contexte particulier des tests de dépréciation du goodwill. / In business management, audit seems to be a key element of corporate governance which contributes to improve the quality of financial reporting. For this purpose, it plays an essential role in reducing the information asymmetry between stakeholders and in ensuring the credibility of accounting numbers disclosed. Firms must be audited by competent and independent auditors. In this academic area, since the seminal studies of Watts and Zimmerman (1979), and DeAngelo (1981), the operationalization of audit quality remains critical for researchers, because of its unobservable character. This thesis, hereby, proposes an analytical framework for audit and empirically examines the economic consequences of this procedure for stakeholders. On the one hand, focusing on an institutional context of implied audit (i.e. WAEMU), and based on a sample made of commercial banks over 2006-2010, we find that audit quality through mandatory joint audit is complementary to traditional corporate governance mechanisms. On the other hand, under an explicit audit context, we test an original proxy for audit quality and study its economic consequences for French listed companies over the period 2006-2013. Our results suggest that the higher single and joint auditor independence are, (1) the better earnings quality is, (2) the less implied cost of equity is, (3) the higher disclosure on goodwill impairment testing is, which leads financial analysts to greater earnings forecast revisions.
|
545 |
Možnosti oceňování majetku v účetnictví podniku a vliv zvolených metod na vypovídací schopnost účetních výkazů. / Properties-assessing possibilities in the business accounting and these chosen-methods' influence on the financial statements' probative qualities.Matoušková, Petra January 2006 (has links)
Theoretical-methodology part: properties-assessing, characteristics of long-term properties, financial statements and international financial reporting standards. Application part: problems of the Madeta Inc. long-term properties, properties-assessing possibilities in the company and their influence on the probative qualities of data contained in the financial statements, the concrete example of a properties-depreciation calculation and impacts of the particular ways of depreciation on the probative qualities of the financial statements of the company.
|
546 |
Oceňování a vykazování cenných papírů v ČR: komparace s mezinárodními pravidly / Measurement and reporting of securities in the Czech Republic; international principles comparisonLiptáková, Dana January 2008 (has links)
My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.
|
547 |
Vypovídací schopnost účetní závěrky sestavené v souladu s IFRSBenešová, Lenka January 2008 (has links)
Tato práce si klade za cíl porovnat obraz finanční výkonnosti podniku poskytnutý českým účetním systémem s obrazem, který poskytují výkazy zpracované dle Mezinárodních standardů účetního výkaznictví (IFRS). Na příkladu společnosti ATAS elektromotory Náchod, a.s. je ukázáno, jak se přechod na výkaznictví dle IFRS projeví ve vybraných finančních indikátorech. Pro zhodnocení celkové výkonnosti podniku byl dále použit model INFA.
|
548 |
Vykazování výnosů ve vybraných účetních úpravách / Revenue Recognition in chosen accounting systemsDolejší, Veronika January 2010 (has links)
This diploma thesis deals with revenue recognition in acconrdance to International Financial Reporting Standards IFRS and american Generally Accepted Accounting Principles US GAAP. Furthermore, it is focused on convergence project, called Revenue Recognition Project. This will result to standard Revenue from Contracts with Customers. Expected issue period is the end of 2011. The goal of this thesis is to analyze and assess the current situation in chosen accounting systems.
|
549 |
Analýza rozdílů aplikace IFRS a US GAAP v ocelářském odvětví / Analysis of Differences of Application of IFRS and US GAAP in Steel IndustryFunďová, Lucia January 2013 (has links)
The diploma thesis is devoted to the problem of the modern world of differences among two of the most important standards in the world of financial accounting and reporting: IFRS and US GAAP. The main focus was on comparing and searching for the possible differences on the financial reports of US Steel, which has its basement in the USA and it is using US GAAP standards and its subsidiary in Slovakia using IFRS, within the steel sector. The concrete financial statements were analysed by the tools of financial analysis. Hypothetical scenarios were made on the basis of the results, which could have occurred during the decision making process and which were influenced by the differences among the applied standards. The main goal and important thought of the thesis was to indicate to a reader, in which state the convergence between these two standards is and which differences need to be eliminated to make standards equal in giving the view on the financial statements and financial decision making of each company.
|
550 |
Zařazení IFRS do systému učiva účetnictví na obchodních akademiích / The Including of IFRS into the Subject Accounting at the Secondary Schools of EconomicsKuželová, Simona January 2013 (has links)
In my master thesis I am dealing with the question of involving the subject International Financial Reporting Standards into the subject Accounting at the Secondary schools of Economics. IFRS are shortly introduced in the first chapter. In the next chapter are discussed the reasons pro and con involving this question into the subject system, they are supported by recently made researches and knowledges. This chapter last but not least contains own analysis of school educational programs of chosen Secondary schools of Economics. The third chapter summarizes the results of questionnaire research among the secondary school teachers of accounting. The last and fundamental chapter of this thesis already involves the own suggestion of the subject International standards within Accountin with the presentation of concrete examples and possible procedure of the teacher.
|
Page generated in 0.0551 seconds