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Porovnání leasingového a úvěrového financování dlouhodobého majetku / Fixed Assets Financing: Credit and LeasingFrolov, Igor January 2009 (has links)
The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.
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Účetní závěrka v souladu s IFRS / Financial Statement According to the IFRSAndršová, Eva January 2010 (has links)
The main goal of this diploma work is description of basic principles of International accounting Financial Reporting Standards. There are described the main differences between legilature of Czech republic and these standards. Practice part of the work demonstrates crucial diferences in lease.
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Konsolidovaná účetní závěrka / Consolidated Financial StatementsVěžníková, Lucie January 2014 (has links)
This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..
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Projekt IASB vytvoření nových pravidel pro leasing / IASB’s project for creating new rules for leaseČakarová, Cveta January 2011 (has links)
The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.
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Transformace IFRS do českých účetních standardů - některé problémy aplikované do podmínek vybrané fi / Tranformation of Czech Financial Statements into Financial Statements under IAS/IFRSGabrhelíková, 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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Financial reporting practices in Ethiopia / Finansiele verslagdoeningspraktyke in Ethiopië / Tiragatso ya tlhagiso ya dipegelo kwa EthiopiaTewodros Gobena Yirorsha 08 1900 (has links)
Summaries in English, Afrikaans and Southern Sotho / The aim of this study was to assess the suitability of International Financial Reporting
Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining
the key factors that would influence IFRS adoption in the context of Ethiopia, namely
economic growth, economic openness, capital market development, level of
accounting education as well as legal systems and government policies.
The study used a mixed-method approach, which involved a survey and content
analysis. While the survey was the primary research approach in this study, the
secondary data analysis was used to obtain additional evidence to corroborate the
information gathered through the survey. Descriptive statistics was used to analyse
and interpret the data. The study results show that the aforementioned factors
examined were not conducive to adopting IFRS, and thus IFRS was not regarded as
suitable in Ethiopia at the time of this study. The study also revealed an absence of a
single set of accounting standards in Ethiopia. / Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële
Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer.
Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die
IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese
groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding,
asook regstelsels en regeringsbeleide.
Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en
inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre
navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om
bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek
ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en
te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore
wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die
IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het
ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die
lig gebring. / Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa
ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa
Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa
tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo
ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto
ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso.
Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng
tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso
mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi
jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go
dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa
thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng
di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile
go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e
senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia. / Financial Accounting / M. Phil. (Accounting Sciences)
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