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.

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.

Le projet de recherche vise à observer et comprendre les choix d'options comptables effectués par les groupes français lors de la première application des normes IAS/IFRS. Afin d'acquérir une vision globale du phénomène, nous adoptons une démarche multi-méthodes associant : constitution et analyse d'une base de données, étude économétrique, analyse lexicale, questionnaires et entretiens semi-directifs. Les données empiriques sont analysées au regard d'un cadre conceptuel multi-théorique conjuguant les théories politico-contractuelle, des conventions et néo-institutionnelle sociologique. <br />Nous mettons en évidence l'homogénéité des choix d'options retenus, ainsi qu'une volonté marquée de minimiser les effets du changement de normes en maintenant, dans la mesure du possible, les pratiques antérieures. Nous identifions également les facteurs explicatifs des choix d'options comptables lors de la première application des normes IAS/IFRS. En période d'incertitude radicale, les pressions exercées par les institutions comptables et la profession sont décisives pour le processus de choix. Par ailleurs, compte tenu de ses capacités cognitives limitées et de son souci de légitimer ses choix, le préparateur des comptes adopte un comportement mimétique

Nos travaux, dans le prolongement de recherches envisageant l'harmonisation comptable internationale (IAS/IFRS) et la mise en place des indicateurs de Responsabilité Sociale de l'Entreprise (RSE) sous un angle processuel et " historico évolutif ", tendent à s'en démarquer en recherchant les moyens d'analyser l'information issue du reporting financier (IAS/IFRS) et extra-financier (RSE) dispensée durant la période 2006-2010 par les sociétés cotées composant les indices boursiers français du CAC 40 et du SBF 120, d'une part, et allemands du DAX 30 et du DAX 100, d'autre part, et en substituant à une approche souvent inductive dans ce domaine une démarche hypothético-déductive. Ils mettent en regard, d'une part, les données recueillies et, d'autre part, les intérêts des actionnaires/investisseurs ainsi que de l'ensemble des parties prenantes de part et d'autre du Rhin, sur le fondement théorique de la théorie de l'agence et la théorie des parties prenantes. La méthode employée, à la fois quantitative et qualitative, vise d'abord à utiliser des outils de mesure se fondant sur des moyennes, médianes et analyses de régression combinant plusieurs variables exprimées pour l'essentiel sous la forme de ratios comptables et financiers (IAS/IFRS) ; cette mesure s'étend à un recensement de l'occurrence de mots dans les supports d'information extra-financière (rapports RSE et de développement durable). Puis à interroger les responsables administratifs et financiers en charge de l'application du référentiel IAS/IFRS ainsi que les responsables de la communication RSE et du développement durable des sociétés de notre panel, au moyen de questionnaires se fondant sur les outils de " logique floue ". Nous ne cherchons pas à mesurer l'incidence des normes IAS/IFRS et des indicateurs RSE ni sur la performance financière, ni en taux de retour sur la valeur boursière. Nous observons par nos résultats des nuances de perception des normes IAS/IFRS et des objectifs de RSE dans le reporting financier et extra-financier susceptibles d'être imputées à des facteurs socioculturels, et répondant à une gouvernance plus actionnariale en France qu'en Allemagne.

Terminological equivalence is one of the central issues in translation. To secure equivalence in translations for special purpose languages, the translator has to structure the terms of a given text by reference to a conceptual system and thus identify - independently for both the source and target languages - the conceptual system in which a specific term is embedded. Bilingual and multilingual dictionaries are indispensable tools for any translator. However, due to the importance of the conceptual systems in specialised-language translation, a specialised dictionary has to fulfill higher requirements than general dictionaries. As a matter of fact, a dictionary suitable for specialised-language translation should follow an onomasiological rather than a semasiological approach to lexicography. In this paper, the author studies the basic requirements for a bilingual dictionary that is intended to be of practical use for specialised-language translation, taking a user's perspective when discussing the problem of equivalence between terms in two languages. This is based on selected concepts taken from the field of accounting (IAS/IFRS and national accounting rules) that are translated from German to Spanish and vice versa. While the dictionaries examined are generally well prepared, the study shows that none of them includes information necessary to a translator for ensuring a correct translation. / Series: WU Online Papers in International Business Communication

This diploma paper in detail describes inventory separately from aspect of Czech accounting legislation and international accounting standards IAS/IFRS. Attention is devoted to meaning, structure and contents of individual legal enactment, qualification and division of inventory, methods of accounting and publication and especially their evaluation. The objective of this thesis is comparison of Czech accounting legislation and IAS/IFRS to find out differences between Czech legislation and IAS/IFRS in qualification, accounting, publication and evaluation of inventory. All determined differences are summarized in closing parts of the work together with classification of individual legal enactment and recommendations for Czech accounting legislation about implementation of some useful elements from IAS/IFRS.

The aim of this master's thesis is to describe the principle of the transition in accordance with IFRS. This thesis aims to introduce readers to the issues of conversion of financial statement prepared under Czech accounting regulations and financial statement prepared in accordance with IAS/IFRR; furthermore it aims to digestedly describe individual steps of this complex process focusing on current legal regulations. The dissertation in its beginning familiarize readers with the main differences between Czech accounting regulations and IAS/IFRS, further it mentions possibilities of the sole conversion of financial statement to IFRS and last, but not least it describes aforesaid issues with relations to chosen corporations that have reported in accordance with IFRS.

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.

The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.

The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.