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  • About
  • 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.
161

Rezervy dle slovenských účetních předpisů a IFRS / Provisions in slovak accounting legislative and IFRS

Mauerová, Alexandra January 2009 (has links)
The graduation theses points out the importance of provisions for business entities. Provisions, as the basic tool of prudence, contribute to cautious and fair presentation of financial information. The graduation theses mainly focuses on development in Slovak accounting legislative in this field. After a few years of development, the current state of Slovak legislative concerning provisions is very similar to the way in which International Financial Reporting Standards (IFRS) deal with them. At the end of the theses, there is an example of a Slovak joint stock company that originally presented financial statements according to Slovak accounting legislative and later on, chose to present them according to IFRS solely.
162

Vykazování goodwillu v účetnictví / Reporting of Goodwill

Andrle, Tomáš January 2008 (has links)
The aim of this work is to introduce reader to the concept of goodwill. First focuses on understanding the meaning and content of the concept and then describes the development of reporting goodwill as an accounting item. The work also includes an outline of future development of goodwill in IFRS and U.S. GAAP. Some chapters are supplemented with examples that explain the theoretical knowledge and help reader better understand the issue.
163

Uznávání výnosů v softwarovém průmyslu / Revenue recognition in software industry

Marušáková, Tereza January 2014 (has links)
Diploma thesis is dedicated to software revenue recognition under IFRS and US GAAP. It aims to address all specifics related to software industry as well as challenges which arise from sales of intangible assets and intellectual property in form of licenses. Thesis covers both standard software delivery (OnPremise) and delivery in cloud for Software as a service. Significant portion is dedicated to multiple element arrangements which are very common for software industry. It also analyses new revenue recognition standard IFRS 15 Revenues from contracts with customers, which is a result of joined convergence project of IASB and FASB and how it will impact current revenue recognition practices in the industry.
164

Dopady finančního výkaznictví firmy Kofola, a.s. na její finanční výkonnost / The impact of the financial reporting of the company Kofola, a.s. on its financial performance.

Šedivý, Milan January 2013 (has links)
The aim of this diploma thesis is to conduct a financial analysis of the company Kofola a.s. In the theoretical-methodological part, thesis deals with the definition of financial analysis, its purpose and nature. Additionally, sources of information for financial analysis, methods of analysis and selected differences between Czech accounting standards and IFRS are described. In the practical part, the analyzed company Kofola a.s. is introduced and its financial analysis is conducted by selected financial analysis methods for years 2008-2012. Kofola a.s is also compared in terms of financial performance with two competitor firms using the Spider analysis.
165

Leasing podle Mezinárodních standardů účetního výkaznictví / Leasing by International Financial Reporting Standards

Bubníková, Jana January 2011 (has links)
This thesis continuously builds on the previous Bachelor thesis and develops a perspective on leasing on the international scale. It's based on IAS 17 and its competent interpretation. It shows the impact on the accounts and statements of accounts from the standpoint of the lessor and the lessee. The whole work is undergoing a number of illustrative examples which approach theory in a numerical implementation. In the conclusion there is a setting out the main differences between the Czech and international approach for accounting and reporting lease also lists the possible future modification of the lease.
166

Transformace českého účetnictví na IFRS pro potřeby konsolidace / Transformation of Czech accounting to IFRS for consolidation needs

Hložek, Vojtěch January 2012 (has links)
This thesis deals with the conversion of financial statements and accounting data from the national adjustments to IFRS. Includes ways and means by which the transfer can be achieved, but also their limitations and problems that are associated with the conversion. In the theoretical part the selected blocks converted tries to analyze national approaches with a view looking in the IFRS conversion and outline possible if the sector is needed. The theoretical part is then applied to data from real companies and calculations are made each conversion.
167

Internationella skillnader avseende upplysningskraven i IFRS 15 : En kvantitativ undersökning av svenska och brittiska börsnoterade företag

Krantz, Rebecka, Hall Åhrberg, Veronica January 2021 (has links)
Bakgrund: En ny standard, IFRS 15 - Intäkter från avtal med kunder, implementerades nyligenför intäktsredovisning som medfört utökade upplysningskrav. Syftet med upplysningskraven äratt fastställa de principer som ett företag ska tillämpa för att redovisa användbar informationom intäkternas karaktär, belopp och tidpunkt samt osäkerhet som härrör från avtal med kunder.Tidigare studier visar på att det finns skillnader i redovisningen förekommer mellan länder somtillhör olika traditioner och därav är redovisningen inte harmoniserad. Traditionerna utgörs avden anglosaxiska och kontinentaleuropeiska och skiljer sig redovisningsmässigt utifrån landetsinstitutionella faktorer. Syfte: Syftet med undersökningen var att fastställa i vilken grad som Storbritannien och Sverigeuppfyller de utökade upplysningskrav som IFRS 15 - Intäkter från avtal med kunder harmedfört, för att förstå om det finns några skillnader i uppfyllnadsgrad mellan länderna. Metod: Undersökningen genomfördes med en kvantitativ metod i form av innehållsanalyserutifrån deskriptiv statistik och ett z-test. Undersökningens population bestod av börsnoteradeföretag i Sverige och Storbritannien. Urvalet utsågs genom fem stratifierade kritiker fråndatabasen Orbis. Slutsats: Undersökningen har resulterat i att både Sverige och Storbritannien har en bristandeuppfyllnadsgrad vad gäller IFRS 15’s upplysningskrav. Undersökningen har även visat att detfinns skillnader mellan länderna för tre av fem undersökningsvariabler, avseende tidpunkt,osäkerhet och segment. / Background: A new standard regarding revenue recognition, IFRS 15 - Revenue fromContracts with Customers, has recently been implemented with extended disclosurerequirements. The purpose with the disclosure requirements is to establish the principles acompany must apply to report useful information about the nature, amount and time of revenueas well as uncertainty arising from contracts with customers. Previous studies show thatdifferences in accounting occurs between countries that belong to different traditions andtherefore the accounting is not harmonized. The traditions consist of Anglo-Saxon andContinental European and differs in accounting based on the country’s institutional factors. Purpose: The purpose of this thesis was to determine the extent to which the UnitedKingdom and Sweden meet the extended disclosure requirements that IFRS 15 - Revenue fromContracts with Customers has entailed, to understand if there are any differences in the degreeof fulfillment between the countries. Method: The thesis was conducted with a quantitative method using content analysis based ondescriptive statistics and a z-test. The population of the thesis was listed companies in Swedenand the United Kingdom. The sample was selected by five stratified critics from the Orbis database. Conclusion: The thesis has resulted in both Sweden and the United Kingdom have a lack ofcompliance with IFRS 15’s disclosure requirements. The thesis has also shown that there aredifferences between the countries for three out of five variables, regarding time, uncertainty,and segments.
168

IFRS 9 - Finansiella instrument : Övergångseffekter på svenska sparbanker / IFRS 9 - Financial instruments : The transition effect on Swedish Savings banks

Larsson, Olivia, Johnsson, Maja January 2020 (has links)
Sammanfattning Titel: IFRS 9 Finansiella instrument - Övergångseffekter på svenska sparbanker  Kurs: Kandidatuppsats i företagsekonomi Författare: Olivia Larsson & Maja Johnsson Handledare: Inger Esperi Bakgrund: En ny reglering av finansiella instrument har införts den 1 januari 2018, vilket är IFRS 9 som ersätter den tidigare IAS 39. Redovisningens nedskrivning samt värdering förändras i och med den nya standarden vilket ska bidra till en förbättring av de finansiella instrumentens redovisning. Syfte: Syftet med denna studie är att studera effekterna av införandet av IFRS 9 på sparbankers årsredovisningar. Metod: För att uppfylla studiens syfte har en kvalitativ metod med induktiv forskningsteori tillämpats. Data har hämtats från sparbankernas årsredovisningar för 2018 från respektive sparbanks hemsida. Urvalet består av 9 sparbanker med olika stora balansomslutningar. Resultat och slutsats: Resultatet på nyckeltalen var varierande för samtliga sparbanker, men att majoriteten av sparbankerna följde de förutspådda effekterna. De nya redovisningsmodellerna har implementerats i sparbankerna utan problem och effekterna på eget kapital och nettoresultat av finansiella tillgångar har varit begränsade. IFRS 9 har bidragit till en mer rättvisande bild samt mer relevans i sparbankernas redovisning, vilket har gynnat sparbankernas intressenter. / Abstract Title: IFRS 9 Financial instruments - The transition effect on Swedish Savings banks Course: Thesis for bachelor degree in business administration  Author: Olivia Larsson & Maja Johnsson Supervisor: Inger Esperi Background: A new regulation of the financial instruments has been introduced in January 1, 2018, which is the IFRS 9 who replaces the earlier IAS 39. The new regulation has changed its impairment and valuation which purpose is to improve the accounting of the financial instruments. Purpose: The purpose of our study is to study the effects of the IFRS 9 at the introduction period of the savings bank’s financial reports. Method: To achieve the purpose of the study, a quantitative method has been applied. Data has been obtained from the bank’s financial reports of the year 2018 which has been retrieved from their websites. The sample of the study is 9 savings banks with different sizes of assets. Result and conclusion: The result for the ratios was varying for all banks, but the majority had followed the expected effects. The new accounting models had been implemented without any problems and their effects on equity and net result on financial assets has been limited. IFRS 9 has contributed to a much truer image and relevance of the financial reports, which has benefited the banks stakeholders.
169

Dopady implementace IFRS 16 na finanční situaci nájemce ve vybraných odvětvích

Steiner, Jiří January 2017 (has links)
Steiner, J. The impact of implementation of IFRS 16 on financial situation of lessee in selected industry sectors. Diploma thesis. Brno: Mendel University in Brno, 2017. The diploma thesis deals with impact of implementation of new IFRS 16 standard on the lessee. The first part of the thesis defines lease, describes the lease financing and distinguishes types of leases. After that lease is described in the framework of international accounting standards, the current treatment IAS 17 is analyzed, there are described the main problems leading to the need for change, explained capitalization of lease and the new IFRS 16 standard is analyzed. The end of the first part focuses on issues relating to financial ratios. In the second part of the thesis comparison of reporting of lease according to IAS/IFRS and US GAAP is performed, there are identified lease intensive sectors, quantified impact of implementation of IFRS 16 on financial statements of lessee and its effect on selected financial ratios and Altman model is calculated. The conclusion summarizes all findings and recommendations formulated by author.
170

Värdering av kommersiella fastigheter : Problem på en illikvid marknad

Almqvist, David, Sjölund, Emil January 2011 (has links)
I denna rapport har vi valt att kritiskt granska fastighetsvärderingar på en illikvid marknad. Dels i fråga om metodval, dels om det föreligger någon form av systematisk felkälla och till sist om det råder oenighet kring tillämpningen av IFRS definition av verkligt värde. Kassaflödesmodellen är den idag vanligast förekommande värderingsmetoden och ger goda möjligheter till fastighetsspecifika justeringar under kalkylperioden. Vår uppfattning är dock att metoden endast ger sken av noggrannhet då kassaflödet ändå normeras tämligen slentrianmässigt samt att osäkerheten i direktavkastningskrav på en illikvid marknad är av överordnad betydelse. Vidare undersöker vi ifall det finns systematiska avvikelser i fastighetsvärderingar. Detta gör vi genom att undersöka korrelationen mellan de bedömda värdena på fastighetsmarknaden och aktiemarknaden. Den korrelation vi kan påvisa tyder på att fastighetsmarknaden lider av fenomenet valuation smoothing. IFRS har i sitt regelverk IAS 40 en tydlig definition på en fastighets verkliga värde som noterade bolag enligt lag är skyldiga att följa i sin redovisning. Vi jämförde de årliga bedömda värdeförändringar mellan fem noterade fastighetsbolag sinsemellan och såg en tydlig skillnad. Vid en närmare analys visar det sig att bolag med högre andel internvärdering av fastighetsbeståndet har en större spridning på sina värdeförändringar sett över tid. Orsaken till detta är svår att bevisa men problematiken kring att bolag som själva värderar sitt bestånd eventuellt påverkar värderingarna av fastigheterna tål att belysas.

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