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221	Aplikace plné metody konsolidace dle české účetní legislativy a IFRS / The Aplication of the Full Method of Consolidation According to Czech Accounting Legislation and IFRS Consolidated Financial Statements Kabeláková, Simona January 2015 (has links) This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012.
222	Finanční analýza podniku v kontextu procesu evropské ekonomické integrace / Financial analysis of a company in the context of the european economic integration process Fedyszyn, Tomáš January 2010 (has links) There is a relation between financial analysis of a company and the economic and legal environment of its registered place of business. The financial analysis is based on the financial reports reflecting the requirements of the national or supranational system of financial accounting. The creation of the single internal market of the European Union leads to harmonization of the financial accounting and reporting of the individual member states. The companies residing in the Czech Republic are obliged to make out the annual closure of accounts in compliance with the Czech Accounting Standards that reflect the requirements of the 4th directive of the European Communities. Under particular circumstances they also make out the closure of accounts in compliance with the International Accounting Standards IAS/IFRS reflecting the requirements of the International Standards Regulation adopted by The European Communities. Among such companies there belongs a subsidiary, T-Mobile Czech Republic, of which the financial analysis can be carried out based on the two different accounting standards. Finding out to what extent the conclusions of the analyses differ is the main task of the diploma thesis.
223	The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte Schutte, Daniël Petrus January 2011 (has links) Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011. Accounting values Accounting practices Collectivism Conservatism Cultural dimensions Environmental factors Feminity Flexibility Illustrative financial statements Individualism International Accounting Standards Board Masculinity Optimism Power distance Professionalism Secrecy Small and medium entities Statutory control Transparency Uncertainty avoidance Uniformity Rekeningkundige waardes Rekeningkundige praktyke Kollektivisme Konservatisme Kultuurdimensies Omgewingsfaktore Vroulikheid Fleksibiliteit Illustrerende finansiële state Individualisme Manlikheid Optimisme Magsafstand Professionalisme Geheimhouding Klein en medium entiteite Statutêre beheer Deursigtigheid Onsekerheidsvermyding Eenvormigheid
224	The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte Schutte, Daniël Petrus January 2011 (has links) Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011. Accounting values Accounting practices Collectivism Conservatism Cultural dimensions Environmental factors Feminity Flexibility Illustrative financial statements Individualism International Accounting Standards Board Masculinity Optimism Power distance Professionalism Secrecy Small and medium entities Statutory control Transparency Uncertainty avoidance Uniformity Rekeningkundige waardes Rekeningkundige praktyke Kollektivisme Konservatisme Kultuurdimensies Omgewingsfaktore Vroulikheid Fleksibiliteit Illustrerende finansiële state Individualisme Manlikheid Optimisme Magsafstand Professionalisme Geheimhouding Klein en medium entiteite Statutêre beheer Deursigtigheid Onsekerheidsvermyding Eenvormigheid
225	Transformace IFRS do českých účetních standardů - některé problémy aplikované do podmínek vybrané fi / Tranformation of Czech Financial Statements into Financial Statements under IAS/IFRS Gabrhelíková, Zdeňka January 2007 (has links) Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.

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