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Skillnader mellan Swedish GAAP och US GAAP : väsentlighetsbegreppet och justeringsposter / Differences between Swedish GAAP and US GAAP : materiality and items to reconciliateKarlsson, Lisa, Sandstedt, Theres January 2002 (has links)
<p>Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist. </p><p>Purpose: The purpose with this essay is to describe Swedish GAAP and US GAAP and experienced differences between them, and identify items that should be taken into consideration at a reconciliation. Further we have the purpose to examine the meaning of the expression material and how that affects what items that are chosen for reconciliation, and to create a model for analysis of what items are material. </p><p>Accomplishment: We have done a research among an assortment of Swedish companies that do a reconciliation of their reports to US GAAP. The purpose of the research have been to identify differences between Swedish GAAP and US GAAP and which ones that are considered material and therefore should be reconciled. We have then described the identified differences and what effect those differences have from the view of a case company. The case company is Sydkraft ÖstVärme that are part of a German group that are listed on the American stock exchange and therefore are affected by US GAAP accounting. </p><p>Results: Through the information from the research we have created a guideline that could be used as help when doing reconciliation. This guideline consists partly of a model of how an analysis of material items could function when choosing reconciliation items and partly of a compilation of the differences that have been identified and how they should be treated.</p>
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Sestavení konsolidované účetní závěrky podle US GAAP / Preparation of consolidated financial statements in accordance with US GAAPPolaková, Dorota January 2015 (has links)
This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.
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Mezinárodní standardy účetního výkaznictví a jejich implementace Evropskou unií / International Financial Reporting Standards and their implementation into accounting legislation of European UnionNarwa, Adam January 2009 (has links)
This thesis aims to describe the creation of international accounting standards and their implementation into the legislative framework of EU. It also evaluates its impact on Czech Republic. Its first part focuses on the international systems of financial reporting - IAS/IFRS and US GAAP. It describes circumstances and conditions of their creation and also identifies influences on their continuing development. The second part focuses on IAS/IFRS as a system chosen by EU for implementation into its legislation. The third part describes the process of implementation itself, along with the approval procedure and related institutions. A special chapter was addressed to accessibility of the standards or overview of currently effective standards. The last part focuses on current situation in Czech Republic and includes the results of questionnaire research among local IAS/IFRS specialists.
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Prezentace dlouhodobých hmotných aktiv v účetních závěrkách dle IFRS / US GAAP / Presentation of long-lived tangible assets using financial statements prepared according to IFRS / US GAAPKarľa, Tomáš January 2010 (has links)
Purpose of this work is to describe long-termed tangible assets in compliance with IFRS and U.S. GAAP and compare their individual elements using financial statements of The Coca-Cola Company and Coca-Cola HBC. Part of this work will focus on ongoing convergent process. Specifity of agriculture (IAS 41) is not an object of this work.
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Účetní výkaznictví dle IFRS u softwarových společností / Financial reporting of software companies under IFRSBlažek, Michal January 2014 (has links)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
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Vykazování nehmotných aktiv podle IFRS, US GAAP a české účetní legislativy / Reporting of Intangible Assets according to IFRS, US GAAP and Czech Accountig LegislationŠnajnarová, Jana January 2018 (has links)
The diploma thesis focuses in the theoretical part on a determination and comparasion presentation of intangible assets acording to two world accounting systems – International Accounting Financial Standards and US Generally Acepted Accounting Principles and Czech Accounting Legislation. Specifies the basic theoretical elements of intangible assets. The analytical part of thesis focuses in the impacts and their effect on the entity.
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Odložená daň v konsolidované účetní závěrce při přechodu z US GAAP na IFRS / Deferred tax in the consolidated financial statements at the transition from US GAAP to IFRSZikirina, Kristina January 2017 (has links)
This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.
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Vybrané rozdíly v aplikaci účetnictví dle US GAAP a současně platným zákonem o účetnictví v ČR na příkladu vybrané firmy / Selected Differences in Accounting to US GAAP and the Applicable Law on Accounting in the Czech Republic on the Example of Selected CompanyRyšavá, Ilona January 2013 (has links)
This thesis deals with the compilation and comparison of financial statements in accordance with U.S. accounting principles and U.S. GAAP currently valid law on accounting in the Czech Republic. The aim is to characterize the balance sheet and income statement under both systems show the procedure of reporting the selected firm and preparing proposals or recommendations for optimizing the current situation
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Oceňování a vykazování cenných papírů v ČR: komparace s mezinárodními pravidly / Measurement and reporting of securities in the Czech Republic; international principles comparisonLiptáková, Dana January 2008 (has links)
My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.
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Úloha účetních informací v řízení finanční výkonnosti / The Role of Accounting Information in the Management of Financial PerformanceHalíř, Zbyněk January 2008 (has links)
This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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