Převod dlouhodobého majetku do IFRS v podmínkách vybrané firmy – Bc. Anna Zaugolnikova
Bc. Anna Zaugolnikova
Master's thesis
Převod dlouhodobého majetku do IFRS v podmínkách vybrané firmy
Conversion of fixed assets into IFRS under the terms of the selected company
Abstract:
Cílem této práce je navrhnout způsob přechodu vedení účetnictví společnosti do systému výkaznictví IAS/IFRS. Daná diplomová práce je rozdělena do dvou částí: teoretické a praktické. V teoretické části jsou porovnány standardy IAS/IFRS v oblasti dlouhodobého ajetku (IAS 16, IAS 17, IAS 38 a IAS 40) s českou legislativou a vyznačeny hlavní rozdíly i způsoby řešení při transformaci. Praktická část obsahuje …moreAbstract:
The aim of this work is to propose a way of transitioning company accounting to the IAS / IFRS reporting system. This diploma thesis is divided into two parts: theoretical and practical. In the theoretical part, IAS / IFRS in the area of long - term assets (IAS 16, IAS 17, IAS 38 and IAS 40) are compared with Czech legislation and the main differences and methods of transformation solutions are mentioned …more
Language used: Czech
Date on which the thesis was submitted / produced: 2. 5. 2018
Identifier:
https://is.vsfs.cz/th/nyyny/
Thesis defence
- Date of defence: 19. 6. 2018
- Supervisor: Ing. Dana Kubíčková, CSc.
- Reader: Ing. Gabriela Dlasková
Citation record
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- všem autentizovaným
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Institution archiving the thesis and making it accessible: Vysoká škola finanční a správníUniversity of Finance and Administration
Master programme / field:
Economics and Management / Business Management and Corporate Finance
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