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Převod konsolidované účetní závěrky sestavené podle Českých účetních standardů na Mezinárodní standardy účetního výkaznictví / Conversion of the consolidated financial statements prepared in accordance with Czech Accounting Standards to International Financial Reporting StandardsJanovská, Zuzana January 2015 (has links)
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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Evaluering van twee groepe dubbelgenoteerde maatskappye, wat op die JSE Sekuriteitebeurs van Suid-Afrika genoteer is, vir suksesvolle omskakeling na internasionale finansiele verslagdoeningstandaarde teen 2005Smith, Heidi Helette 12 1900 (has links)
Thesis (MAcc (Accountancy))--University of Stellenbosch, 2005. / The fact that investors increasingly invest in companies from another country than
the investor himself and the consequential globalisation of capital markets, resulted
in the European Parliament and Council (EP) accepting Regulation No. 1606/2002
during 2002. The consequence of the regulation was that uniform accounting
standards had to be implemented throughout the European Union (EU). The
accounting standards that were accepted, are the International Financial Reporting
Standards (IFRS) (previously known as International Accounting Standards (IAS)).
The regulation further determined that the effective date of this required compliance
with IFRS was 1 January 2005. At the time when the regulation was accepted, most
companies that were listed on the JSE Securities Exchange of South Africa (JSE) still
prepared their financial statements in accordance with South African Statements of
Generally Accepted Accounting Practice (South African SGAAP). The implication of
the acceptance of the regulation by the EP was that in the event that a company was
not only listed on the JSE but also on a stock exchange in the EU, the financial
statements of that company would have to be prepared in accordance with IFRS.
In this study two groups of companies were selected for evaluation. The one group
consists of companies with a primary listing on the JSE and a secondary listing in the
EU (first group) and the other group has a primary listing in the United Kingdom (UK)
and thus the EU, with a secondary listing on the JSE (second group). The purpose of
the study is to identify the implications of the acceptance of abovementioned
regulation on the financial reporting of the selected companies.
Firstly, a study was made of the differences between the Generally Accepted
Accounting Practice of the United Kingdom (UK GAAP) and IFRS. The reason for this
largely relates to the fact that there are still substantial differences between these two
sets of accounting standards. No such study was conducted in respect of differences
between South African SGAAP and IFRS as South African SGAAP was completely
replaced by IFRS during 2004 and hence no differences exist any more. The only
exception relates to the 500 series of standards that are unique to South Africa.
There are, however, only two issued standards in this series and hence no further
attention was paid to that. Hereafter the 2002 financial statements of all the selected companies were evaluated
by measuring it against an IFRS disclosure checklist for 2002. The purpose was to
identify the extent to which the selected companies comply with IFRS by focusing on
the areas with regards to which they do not comply with IFRS. It was found that the
companies of the first group largely fail to comply with IFRS in respect of matters of
disclosure, whilst the second group of companies sometimes also, in their application
of recognition requirements and measurement guidelines, used different practices to
those suggested by IFRS. This was largely attributable to the fact that there are
substantial differences between UK GAAP and IFRS, whilst South African SGAAP
and IFRS already were very similar until recently.
Consequently, questionnaires were sent to interested selected companies in which
they could give feedback on their level of awareness and perceptions of the required
transition to IFRS by 2005 as well as the procedures that they have followed or will
follow in their process of transition to IFRS.
Fourthly the 2003 financial reports of the selected companies were evaluated for
compliance with IFRS by measuring it against the IFRS disclosure checklist that
would be applicable on their 2004 financial periods. This was done in order to
determine whether the selected companies showed any progress in their level of
compliance with IFRS. This process also identified which IFRS, which were issued
during 2003/2004, will be applicable on the 2004 or later financial periods of the
selected companies, as these are further areas that will demand the attention of the
selected companies in their process of becoming IFRS compliant. It was found that
all selected companies showed rather little progress in their level of IFRS
compliance. It is however concerning that even though South African SGAAP were
previously very narrowly aligned with IFRS, the companies of the first group still fail to
comply with fairly simple disclosure requirements. It would thus appear that they do
not take the process of transition to IFRS serious enough. The fact that the second
group of companies also did not make much progress can still be justified by the fact
that UK GAAP were not aligned closer to IFRS during 2003 and most of the selected
companies were still busy with the planning process for the transition to IFRS. It is
expected that the financial statements of these companies will display substantial
progress in their 2004 financial periods. Finally the compliance mechanisms were studied in order to determine which
processes are in place to ensure that companies will indeed comply with IFRS. This
study was done in respect of the EU, the UK and South Africa. All three these
regions either already have or will have bodies in the near future that will have the
task of evaluating the financial statements of listed companies for IFRS compliance.
The conclusion is however that as a result of the negative consequences of noncompliance
with IFRS sufficient factors do exist that will motivate companies to fully
comply with IFRS. In addition, the listing requirements of the JSE has changed and
financial reporting in accordance with IFRS is now a requirement.
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An empirical analysis of mandatory valuation allowance change in China: an accounting choice and valuation study.January 2001 (has links)
Chen Chang. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 33-34). / Abstracts in English and Chinese.
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Three essays on the economic consequences of mandatory adoption of IFRS in Europe. / Three essays on the economic consequences of mandatory adpotion of International Financial Reporting Standards in Europe / CUHK electronic theses & dissertations collectionJanuary 2011 (has links)
pt. 1. The mandatory adopton of IFRS and Big4 audits on earnings quality -- pt. 2. The cross-border spillover effect of financial reporting on investment efficiency: evidence from mandatory IFRS adoption -- pt. 3. Discretionary fair value earnings and CEO cash compensation: evidence from continental Europe. / Chen, Chen. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2011. / Includes bibliographical references (leaves 148-157). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.
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Vypovídací schopnost přílohy v účetní závěrce v České republice / Explanatory ability of Notes to the Financial statements in Czech republicMarešová, Kamila January 2017 (has links)
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 amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information
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An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial StatementsAllen, George Louis 05 1900 (has links)
This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.
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Využití účetních informací ve finanční analýze / Use of accounting information in the financial analysisZachová, Veronika January 2009 (has links)
The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.
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Vypovídací schopnost přílohy k účetní závěrce v obchodních korporacích / Explanatory power of the notes to the financial statements in business corporationsTýcová, Lenka January 2014 (has links)
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 unaudited companies on the average and that the notes of audited companies are worse than the notes of unaudited companies. The main finding is that you can find errors in the notes to the financial statements and these errors can reduce the explanatory power.
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Analýza výkonnosti skupiny podniků / Performance Analysis of a Group of CompaniesDvorská, Lucie January 2014 (has links)
This thesis analyzes the consolidated financial statements for a selected group of companies, through Saarbruck model and financial analysis. The theoretical part deals with the concepts related to the consolidated financial statements and analyzes used to assess the financial situation of enterprises. The following section is on the practical application of theoretical knowledge to the consolidated financial statements, as well as focusing on the comparison of the financial results achieved by the individual companies and groups of companies as a whole. At the end of this work focuses on the final evaluation of the performance and financial position of the group of companies to which the proposals are processed to changes that could in the future lead to an improvement of their situation.
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Corporate Reporting : adoption of forward-looking reporting by Zimbabwean listed companies.Ndlovu, Bright January 2007 (has links)
This study examines the disclosure of forward-looking information in annual
reports of companies listed on Zimbabwe Stock Exchange (ZSE). It aims to
determine if ZSE listed companies disclose forward-looking information and if they
do disclose, how helpful the information is to the intended users of the annual
report for decision making purposes? The factors proposed for the investigation
are therefore disclosure and effectiveness of the forward-looking information.
Since the annual reports represent the main source of voluntary disclosures of
forward-looking information, the investigation uses a disclosure index based on an
analysis of the statements made by management in annual reports of the
companies listed on ZSE.
In this study, the level of forward-looking information disclosed in the annual
reports of the firms is examined in three broad categories namely, (a) context,
nature, objectives and strategies, (b) drivers of development and performance,
and (c) financial position, analysis and explanations . We find that companies do
disclose forward-looking information. However, 9 out 10 companies sampled
reflect that the level of disclosure lacks the critical detail and clarity necessary for
decision making by its intended users. On average, excluding Old Mutual that is
listed on the London and Johannesburg Stock Exchanges and has the highest
score of 4 (i.e. above average disclosure - information is rich and detailed and
contains key information), ZSE companies disclosed below average forwardlooking
information insufficient to give a clear understanding of the position and
performance of the company.
The findings also suggest that companies disclosed forward-looking information
without fully understanding the implications of the disclosure of such kind of
information. This is evident in that, except for Old Mutual, no disclaimers or any
notes were made by companies to cover themselves from litigations that could
arise as a result of such disclosure. This could also suggest that Zimbabwe is not
a litigious country in as far as reporting by companies is concerned. / Graduate School of Business Leadership / MBL
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