Impact of Foreign Currency Transactions and Related Translation on Consolidated Financial Statements Prepared under IFRSs – Daniela Brýnová
Daniela Brýnová
Master's thesis
Impact of Foreign Currency Transactions and Related Translation on Consolidated Financial Statements Prepared under IFRSs
Impact of Foreign Currency Transactions and related Translation on Consolidated Financial Statements prepared under IFRSs
Abstract:
Diplomová práce se zaměřuje na vliv směnných kurzů na účetní závěrku, především pak na konsolidovanou účetní závěrku. Diplomová práce pojednává o směnných kurzech v účetnictví a dopadu cizoměnových transakcí na aktivity podniku. Dále jsou vymezeny cizoměnové transakce dle IFRS, funkční měna, definice funkční měny dle IAS 21 a stanovení kurzových rozdílů.Abstract:
This Master's Thesis focuses on the impact of exchange rates on financial statements, especially on consolidated financial statements, according to IFRS. Foreign currency in accounting and the impact of foreign currencies on business activites are briefly described at the beginning of the thesis. The thesis deals with foreign currency transactions according to IFRS, definition of a functional currency …more
Language used: English
Date on which the thesis was submitted / produced: 26. 6. 2013
Identifier:
http://www.vse.cz/vskp/eid/58133
Thesis defence
- Date of defence: 7. 10. 2014
- Supervisor: Libor Vašek
- Reader: Jiří Pelák
Citation record
ISO 690-compliant citation record:
BRÝNOVÁ, Daniela. \textit{Impact of Foreign Currency Transactions and Related Translation on Consolidated Financial Statements Prepared under IFRSs}. Online. Master's thesis. Praha: University of Economics, Prague. 2013. Available from: https://theses.cz/id/r1061e/.
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- autentizovaným zaměstnancům ze stejné školy/fakulty
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola ekonomická v Prazehttp://www.vse.cz/vskp/eid/58133
Vysoká škola ekonomická v Praze
Master programme:
Finance and Accounting for Common Europe
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