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Projev zásady opatrnosti v účetnictví / Prudence principle in accountingGeržová, Jana January 2008 (has links)
The thesis is concerned with prudence principle in accounting - especially with provisions and impairment of assets. The thesis focuses on comparison of IAS/IFRS requirements and the czech legislation.
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Procykličnost poskytování úvěrů a tvorby opravných položek bankami / Procyclicality of Bank Lending and Provisioning BehaviorSvoboda, Jan January 2015 (has links)
The aim of this paper is to investigate the procyclical behavior of banks in terms of lending and loan loss provisioning, and its dynamics with regard to the adoption of the Basel II capital regulation. Using bank-level and country-level panel data spanning from 1996 to 2013 we answer this question for the OECD and BRIC countries. We find a positive effect of bank capitalization on loans growth, which, perhaps due to the recent financial crisis, weakened after 2008. Together with evidence of income smoothing and capital management we also find strong cyclical behavior of banks in terms of loan loss provisioning. At the same time, we do not find any robust changes to this behavior after the introduction of the Basel II capital regulation. We fill a gap in the empirical literature as there has been hardly any research done on changes brought forward by the adoption of the Basel II capital regulation. The results may be therefore of interest for regulators and other professionals. Moreover, we use in our analysis data for BRIC countries, which have been often neglected.
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Snížení hodnoty aktiv / Impairment of AssetsProcházková, Lenka January 2010 (has links)
The thesis is divided into two main parts. The first part is focused on the impairment of assets according to czech law, the second part focuses on the impairment of assets under IFRS. In both parts there is short chapter about valuation, followed by chapters: depreciation, impairment of longlived tangible assets, longlived intangible assets, inventories, receivables and financial assets. In the IFRS part there is also described impairment of assets held for sale.
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Projevy zásady opatrnosti v účetnictví / Implements of prudence principle in accountingErhartová, Jitka January 2009 (has links)
The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.
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Účetnictví a účetní zásady dle UK GAAP / Accounting based on UK GAAPGürtlerová, Lucie January 2007 (has links)
Diplomová práce se zabývá vybranými položkami účetních výkazů v porovnání dvou účetních systémů ? UK GAAP a České republice. Hlavním cílem je poukázat na rozdíly v obou systémech, a to jak v postupech účtování, tak i ve způsobu vykazování a sestavování finančních výkazů. V závěru práce jsou některé rozdíly prezentovány na praktických příkladech.
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Pohledávky z právního, účetního a daňového hlediska / Accounts receivable from legal, accounting and tax perspectivesBednaříková, Martina January 2011 (has links)
This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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Zhodnocení procesu účetní závěrky u zvolené obce / Financial Report - Financial Statements of MunicipalityValentová, Lenka January 2016 (has links)
The aim of the thesis is the description and the evaluation process of the financial statements in the selected municipality under applicable law. The theoretical section describe briefly management condition of municipality. The theoretical section deal with the description of process of the financial statements under applicable law of Czech Republic. Process of the financial statements begin preparatory works, next section is close account and quantification of tax from income. Subsequently theoretical section describe composition of statements of financial statements. End of theoretical section deal with obligation of financial statements, that is authentication, authorization, publishing and archiving of financial statements. Practical section deal with the description of process of financial statements in the selected municipality and evaluation under applicable law. The thesis give suggestion and recommendation for improvement in section where was identified mistake by analysis of process of financial statements.
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Zhodnocení účetní uzávěrky a účetní závěrky ve stavební firmě / Assessment of Accounting Books Closing and Financial Statements of the Construction CompanyKohoutová, Renata January 2016 (has links)
The main aim of my thesis is the assessment of Accounting Books Closing and Financial Statements of the Construction Company. On the basis of information, arrangements are prepared to lead to optimization of these processes.
This thesis is divided into two parts, theoretical and practical part. Theoretical part explains the meaning and function of accounting, also contains guidelines for the preparation of financial statements. It informs about the financial statements and the necessary steps that lead to closure of the books. Then, the current and deferred tax and tax base are explained. The theoretical part includes the information about the financial statements and the obligations that result from it. Then, it informs about a balance sheet, income statement and annex. It also includes the information about the annual report, audit and the last but not least, it focuses on opening of the books in the future.
In practical part we will find the description of the company and the basic data about it. Analysis is focused on the accounting procedures in society, closing of the books and responsibilities associated with it.
Finally, the accounting policies are assessed and the changes that lead to the optimization of these processes are suggested.
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Účetní a daňová specifika pohledávek / Accounting and tax specifics of receivablesGyüreová, Kamila January 2017 (has links)
The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
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Princip přiřazování nákladů výnosům / Matching principleVítová, Michala January 2007 (has links)
Práce je zaměřena na požadavky uznávání a vykazování výnosů a nákladů a na princip přiřazování nákladů a výnosů. Rovněž zkoumá vliv "matching" principu na obchodní pohledávky. Jejím cílem je podat ucelený přehled o této problematice.
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