The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

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.

The aim of this work is to analyse the methods of valuation in accounting in accordance with Czech Accounting Legislation and International Financial Reporting Standards. This thesis compares different approaches on the example of the specific accounting entity. The company is called E.ON Czech Republic, s. r. o. The theoretical part of the thesis describes accounting systems and defines some of the international standards. The practical part of the thesis characterizes the accounting entity and describes the found differences. The next point is the subsequent comparison and evaluation.

This master thesis applies to the revenues from the sale of goods and their recognition in accordance with the Czech accounting standards, IAS and US GAAP. Particular chapters contain analysis of chosen problems of merchandise (goods) {--} its definition and pricing, problems of cost and income from the sale. The biggest part of the thesis is deals with the recognition of revenues from the sale of goods. At first were characterised and analysed individual methods of revenues recording, which were usefully completed with a concrete case applied to Czech accounting standards, IAS and US GAAP, with addition of the impact on the trading income of the company.

The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.

This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.

The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.

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.

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.

This study investigates how the mandatory adoption of the international reporting standards IFRS (International Financial Reporting Standards) for publicly listed companies affect countries’ levels of in- and outflow of cross-border capital. The continued harmonization of financial reporting standards on an international level is bringing up questions regarding supposed benefits of their implementation. These benefits cover areas such as increased accessibility of external financing, lower costs of capital, greater opportunities to receive a loan with longer terms, and the perceived improvements to the quality and transparency of annual reports. These factors, along with others, are driving forces as to why countries should experience changes in cross-border flows of capital when they officially adopt IFRS. It is this study’s goal to establish differences and relationships between different components of the international flow of capital and the aforementioned adoption. In this study the components are represented by the dependent variables; foreign direct investment inflow, foreign direct investment outflow, foreign portfolio investment, foreign loans as well as loans that are given to other countries. To analyse differences caused in these values by the adoption, paired t-tests are performed on data consisting of 2 360 observations from 59 countries during the period of 2001-2019. In addition, 42 countries from the continent of Asia are investigated during the period of 2013-2019 with several multiple regression analyses to determine relationships, in this case the data consisted of 4 410 observations. The paired t-tests exhibited statistically significant increases in all variables as of the adoption while the multiple regressions analyses resulted in only one out of five variables having a significant relationship with the event, that variable being foreign direct investment outflow. The results put to question previous studies successful attempts to show significant positive relationships between adoption and countries’ levels of foreign direct investment inflow, foreign portfolio investment, foreign loans and loans given to other countries. The result also has implications for further research in regard to choice of controlling variables as well as method of data collection. / Denna studie undersöker hur den obligatoriska implementeringen av de internationella redovisningsstandarderna IFRS (International Financial Reporting Standards) för börsnoterade företag påverkar länders in- och utgående flöden av gränsöverskridande kapital. Den fortsatta harmoniseringen av redovisningsstandarder på internationell nivå tar upp frågor gällande implementeringens påstådda fördelar. Fördelar som implementering av IFRS leder till täcker områden såsom ökad tillgänglighet av extern finansiering, lägre kapitalkostnader, större möjligheter att ta ut lån med längre löptider, och att årsredovisningar upplevs få bättre kvalitet och bli mer transparenta. Ovanstående faktorer m.fl. utgör grunden till varför länder borde uppleva förändringar i gränsöverskridande kapitalflöden i och med implementering av redovisningsstandarderna. Det är denna studies mål att etablera skillnader och samband mellan olika beståndsdelar av det internationella kapitalflödet och denna implementering. De beståndsdelarna representeras i denna studie av de fem olika beroende variablerna; ingående utländsk investering, utgående utländsk investering, utländsk portföljinvestering, utländska lån samt lån som delas ut till andra länder. För att undersöka ifall skillnader uppstår i dessa värden i och med implementering utförs parade t-test på ett dataunderlag av 2 360 antal observationer tagna från 59 länder under perioden 2001–2019. Dessutom undersöks 42 länder i kontinenten Asien under perioden 2013–2019 med multipla regressionsanalyser för att påvisa samband, datan i detta fall uppgick till 4 410 stycken observationer. T-testen visade på statistiskt signifikanta ökningar i alla variabler i och med implementeringen av IFRS medan de multipla regressionsanalyserna resulterade i att endast en av de fem olika variablerna, nämligen utgående utländsk investering, hade ett signifikant positivt samband med händelsen. Resultaten problematiserar tidigare studier som föreslår att det existerar signifikanta positiva samband mellan implementering och länders nivåer av ingående utländsk investering, utländsk portföljinvestering, utländska lån och lån som delas ut till andra länder. Undersökningen har även implikationer för framtida undersökningars val av kontrollvariabler och datainsamlingsmetod.