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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 141 to 150 of 1260 (0.022 seconds)Spelling suggestions: "subject:"ifrs"" "subject:"frs""
| 141 |
Možné přístupy k vykazování výnosů vybraných kontraktů v systémech finančního výkaznictvíForet, Jan January 2014 (has links)
This master's thesis describes revenue recognition principles and their guidelines for the most important globally used financial reporting standards and introduces the proposed revenue recognition convergence project, whose future plan is to converge major accounting codifications into one internationally accepted and applied standard. The theoretical part comprises of a description the history and principles of IAS/IFRS and US GAAP and their current guidelines to revenue recognition. The practical part of the thesis consists of an interpretation of the proposed exposure draft, comparison with current standards and model example of construction contract revenue accounting.
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| 142 |
Konvergence IFRS a US GAAP v oblasti vykazování výnosůSchaffer, Jakub January 2015 (has links)
This diploma thesis deals with impacts of implementation of the new standard IFRS 15 which is result of part of the project convergence between IFRS and US GAAP. The theoretical part describes current standards which deal with revenues recognition under IFRS and US GAAP and compares them. The practical part describes the new standard IFRS 15. In the practical part there is an identification of changes in comparison with current standards and presented impact which will affect specific sectors.
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| 143 |
Dlouhodobý nehmotný majetek podle české právní úpravy a podle IAS/IFRSŘiháčková, Dana January 2009 (has links)
No description available.
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| 144 |
Účetní závěrkaBednářová, Kateřina January 2007 (has links)
No description available.
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| 145 |
Metody oceňování majetku dle české legislativy a IFRSNováková, Barbora January 2008 (has links)
No description available.
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| 146 |
Transformace finančních výkazů sestavených dle české právní úpravy na IFRS se zaměřením na oblast dlouhodobého majetkuRotscheinová, Lenka January 2012 (has links)
No description available.
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| 147 |
Zhodnocení dopadu aplikace IAS/IFRS v oblasti dlouhodobého majetku na výši základních ukazatelů popisujících vykazující jednotkuLánská, Stanislava January 2012 (has links)
No description available.
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| 148 |
Projevy zásady opatrnosti ve vybraných systémech finančního výkaznictvíStejskalová, Jitka January 2013 (has links)
No description available.
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| 149 |
Pojistné smlouvy dle mezinárodních účetních standardů a české účetní legislativyHuťová, Martina January 2013 (has links)
No description available.
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| 150 |
Kvantifikace dopadů nového návrhu IFRS v oblasti operativního leasingu na finanční situaci pronajímateleStehlíková, Markéta January 2014 (has links)
Stehlíková, M. Quantification of the impact of the IFRS Exposure Draft operating leases to the financial situation of the lessor. Master thesis. Brno: MENDELU v Brně, 2014. This Diploma thesis deals with the impact of potential implementation of the new IFRS exposure draft on leases, mainly from the lessor sight. The theoretical part discusses the current approach to the reporting of leases under IFRS, the new publication of the proposal in this area in 2010 and revised in 2013. In the practical part presents a comparison of approaches and evaluate the impact on the financial situation of the lessor.
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