The goal of my diploma thesis is to give a comprehensive interpretation on the issue of accounts compiled by entities in the Czech Republic. I describe the operations and activities before, during and after its compilation. I also briefly refer to International Financial Reporting Standards and the appreciation of assets and liabilities. Finally I'm doing an analysis of a final accounts of the real company.

Technical provisions representthe most important item of the liabilities of insurance companies. First chapter of this thesis deals with the characteristics and the sense of provisions in any accounting entity. The next chapters are concerned with the regulation of provisions according to the current czech account and tax law and to the IAS/IFRS. The next chapter is the most extensive. This chapter describes technical provisions and rules for their creation, accountig, measurement according to the current valid law in the Czech republic. The subchapters describe the particular technical provisions and their differenties and calculation. The related topics of the reinsurance and the financial placing are presented here too. The examplas for accounting of the technical provisions int the life and the non-life insurance company are shown in the practical part of this thesis.

International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects. / Financial Accounting / M. Com. (Accounting)

El presente trabajo de investigación presenta como objetivo general determinar el impacto financiero de la Norma Internacional de Información Financiera 9: Instrumentos financieros, relacionado con la Gestión Financiera en las empresas agrarias de cultivos con fundos en la Región Ica que siembran y/o comercializan uvas y arándanos, año 2018. A raíz de los nuevos cambios en la normativa contable con el objetivo de mostrar más fiables los instrumentos financieros. La investigación es de tipo aplicada. Nuestra población consta de 21 empresas agrícolas que poseen fundos en la región de Ica dedicadas al cultivo que siembran y/o comercializan uvas y arándanos. Con la finalidad de obtener un mejor entendimiento se realizaron entrevistas a dos expertos de una firma auditora, de los cuales una se caracteriza por ser experta en la revisión financiera de NIIF del sector, y uno es experto en NIIF. Así como encuestas a los encargados de la evaluación del impacto de las Normas Internacionales de Información Financiera y aplicación en la empresa. De esta forma, la investigación se diseñó en 5 capítulos. En el primer capítulo, se desarrolló el Marco Teórico, donde se describen las variables y dimensiones de la tesis con el contexto en el cual se ubica nuestra investigación. En el segundo capítulo, se describe el problema, los objetivos e hipótesis general y específicos. En el tercer capítulo, se describió la metodología de investigación donde se define el tipo de investigación, diseño, población, muestra para el análisis cuantitativo y cualitativo. En el cuarto capítulo, se desarrolló la aplicación de los instrumentos y el desarrollo de casos prácticos con el propósito de medir el impacto de la NIIF 9. Por último, en el quinto capítulo se analizó los resultados obtenidos en los instrumentos, conclusiones y recomendaciones finales donde se concluyó que la NIIF 9: Instrumentos Financieros no impacta en la Gestión Financiera en las empresas agrarias de cultivos con fundos en la Región Ica que siembran y/o comercializan uvas y arándanos, año 2018. / Tesis

Doctor Legum - LLD / The ideals of shareholder and creditor protection are affected by legislation pertaining to the validity of a company’s transactions. Until legislative reforms introduced in the twentieth century, a company’s capacity and the ultra vires doctrine traditionally limited the company’s ability to contract. Therefore, the legal framework regulating corporate capacity influences a company’s interactions with outsiders. The goal of the law in this regard should be to facilitate commerce while providing adequate protection to all affected stakeholders. South Africa’s Companies Act 71 of 2008 (the Act) contains several novel provisions regarding a company’s capacity, the desirability of which is questionable. Special purpose vehicles (SPVs) are used for various purposes in commerce, from asset holding in the financial services sector to concluding complex financial functions in corporate finance. For instance, traditional securitisation is a financial engineering technique that makes use of corporate SPVs. Traditional securitisation is a valuable risk management, earnings management, and corporate financing tool. Incorporators of securitisation SPVs often include capacity restrictions in the constitutions of such entities as a means of reducing the likelihood that the SPV will be subject to liquidation proceedings.This thesis analyses the capacity provisions in the Act to determine whether they provide a commercially desirable framework to facilitate the activities of SPVs used in traditional securitisation schemes. The thesis argues that the capacity provisions in the Act in their current form are undesirable because they place third parties at too great a risk in exchange for inconsistent and unreliable shareholder protection. Executory ultra vires contracts concluded by limited capacity companies are at the same time valid and capable of being restrained by a single shareholder, director or prescribed officer of the company. It is argued that the Act’s approach to corporate capacity is detrimental to commercial certainty and creditor protection, and that capacity restrictions under the current framework do not provide any more shareholder protection than ordinary authority limitations would. Consequently, it is argued that the capacity provisions in the Act do not make a positive contribution to the “insolvency-remoteness” of SPVs used in traditional securitisation schemes. It is recommended that the capacity provisions in the Act should be substantially amended, or deleted.

This diploma thesis is focused on the financial health of the company, whose business is based on distribution of racing class ships all over the world. The main goal of the diploma thesis is to evaluate the financial situation of the company and to propose ways to improve it. At first, the thesis deals with the theoretical basis of the company's economic analysis. Then these theoretical starting points for the company are practically applied. Consequently, according to the results, the economic situation of the company is interpreted and measures have been proposed to ensure a positive financial condition of the analyzed company.

The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.

The topic of the diploma thesis „Reporting of intangible assets in accordance with Czech Accounting Standards, IFRS and US GAAP“ is a determination and presentation of intangible assets under Czech Accounting Standards and two predominant accounting frameworks in use – International Accounting Financial Standards and US Generally Acepted Accounting Principles. The analytical part of thesis is focused on impacts in a particular entity which arise from different accounting treatment.

The diploma thesis is focused on comparison of selected differences in accounting and reporting of items in statutory financial statements which arise between Czech accounting legislation and International Financial Reporting Standards. Based on the selected differences, the effect of applying IAS / IFRS requirements on assets, liabilities and company's financial statements is described there. At the end of the thesis, the selected indicators of financial analysis are calculated, showing the performance of the company and its financial position.

Diploma thesis focuses on comparison of differences between practices of accounting using Czech accounting law and accounting practises using International financial reporting standards (IAS/IFRS). These differences are shown mainly on structure of mandatory accounting statements and on earnings of Kores Europe s.r.o.