Inledning År 2014 utfärdade Rådet för Kommunal Redovisning ett explicit krav om att svenska kommuner ska komponentredovisa materiella anläggningstillgångar. Tidigare studier visar att kommuners efterlevnad av redovisningsreglering är bristfällig och att ny reglering tar lång tid att implementera, samtidigt som det principbaserade regelverket ger upphov till skillnader i gjorda bedömningar. Syfte Studiens syfte är att utforska hur de svenska kommunerna har hanterat det nya explicita kravet på komponentredovisning, och förklara skillnader i uppskattningar och bedömningar avseende komponentindelning samt nyttjandeperioder. Metod Studien är av ett kvantitativt slag med en deduktiv ansats, där 18 hypoteser avseende kommunernas redovisningsval har formulerats. En tvärsnittsdesign har använts, och datainsamlingen har huvudsakligen skett genom enkäter. Studien har begränsats till tillgångsslaget gator och vägar. Slutsatser Analysen visade att 39,4% av de studerade kommunerna ännu inte hade implementerat komponentredovisning för gator och vägar vid slutet av år 2016. Kommunens storlek visade sig vidare ha ett signifikant positivt samband med tillämpningen av komponentredovisning. En stor spridning i både antalet redovisade komponenter och längden på bedömd nyttjandeperiod uppvisades hos de studerade kommunerna. Kommunens storlek och förekomsten av ett minoritetsstyre visade sig ha signifikanta positiva samband med antalet komponenter som kommunerna redovisade. / Introduction In 2014, the Council for Municipal Accounting issued an explicit requirement that Swedish municipalities have to implement component depreciation of tangible fixed assets. Previous studies show that municipalities' compliance with accounting regulations is inadequate and that new regulation takes a long time to implement, while the principle-based regulatory framework gives rise to differences in assessments. Purpose The purpose of the study is to explore how the Swedish municipalities have handled the new explicit requirement for component accounting, and explain differences in estimates and assessments regarding component classification and useful lives. Method The study is of a quantitative nature with a deductive approach, where 18 hypotheses regarding municipalities' accounting choices have been formulated. A cross-sectional design has been used, and data collection has mainly taken place through surveys. The class of assets included in the study has been limited to roads. Conclusions The analysis showed that 39.4% of the municipalities studied had not yet implemented component accounting of roads at the end of 2016. The size of the municipality proved to have a significant positive relation to the implementation of component accounting. A large spread in both the number of reported components and the length of the estimated useful life was shown in the municipalities studied. The size of the municipality and the existence of a minority rule proved to have significant positive correlations with the number of components reported by the municipalities.

The goal of this study is to analyze the current methods of expression the Value of Long-term Assets. The captures are in such order that after the explanation of basic terms there is application of the Measurment methods to different types of Assets, like tangible or intangible assets.

This diploma thesis deals with the reporting of non-current tangible assets in accordance with International Financial Reporting Standards and according to Czech accounting regulations. In the part devoted to IFRS is a detailed description of the approach the reporting of non-current tangible assets according to the standards: IAS 16, IAS 41, IFRS 5 and IAS 36. In the section devoted to Czech accounting regulations is the most valuable part comparison of the reporting in accordance Czech regulation and the reporting of non-current tangible assets in IFRS. The last part of this diploma thesis is the practical part, which deals with the analysis of selected company financial statements.

The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.

This diploma thesis deals with possibilities of implementation of chosen International Public Sector Accounting Standards (IPSAS) into Czech Accounting Legislation. It also describes key characteristics of public sector and general concepts contained in Conceptual Framework. Selected IPSAS are analyzed and compared with national standards in order to outline possibilities of implementation of international approaches to Czech Accounting Legislation. The main part of the thesis is focused on the folowing specific areas: tangible and intangible assets, impairment and non-exchange transactions.

This Master thesis deals with the management of long-term tangible property in the company Česko-slezská výrobní, a. s., which is engaged in manufacturing of portable and sanitary cabins. The thesis is divided into three parts. The first part describes the theoretical background, which forms the theoretical base of the whole thesis. The second part is focused on analysis of the current situation of long-term tangible property in the company and property maintenance. The result of the analysis is identification of weaknesses and opportunities for development. In the last part are proposed solution including economic evaluation and time-consuming.

The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.

The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.

This thesis falls into a field of user interface design. It focuses on tangible user interfaces which utilize a camera and projector to augment physical objects with a digital information. It also includes description of calibration of those devices. The primary object of this thesis is the implementation of an augmented user interface for application windows management. The system consists of a stationary camera, overhead projector and movable tangible objects - boards. The boards are equipped with fiducial markers, in order to be tracked in a camera image. The projector displays the conventional desktop onto the table and the tangible objects. For example, application windows can be projected onto some boards, while the windows move and rotate simultaneously with the boards.

The diploma thesis focuses on comparison of demands for making financial statements complying with Czech Accounting Legislation and International Financial Reporting Standards. Furthermore you will also find definitions for types of business performance indicators and how the values for financial statement transformation change.