The main facilities and their amortization according to the international standards of financial accounting.

Informace o vysokoškolské kvalifikační práci

Název práce:
The main facilities and their amortization according to the international standards of financial accounting.
Autor práce:
Sergeeva, Anna
Typ práce:
Bakalářská práce / info:eu-repo/semantics/bachelorThesis
Vedoucí práce:
Heřman, Jan
Osoba oponující práci:
Oparina, Svetlana Ivanovna
Jazyk práce:
Russian
Abstrakt:
The theme of the bachelor's thesis is the combination of theoretical and practical questions, connected with the main facilities and their amortization at the company according to the international financial standards. The aim of the thesis paper is to make the analisis of adoptation of the Russian system of accounting the main facilities to the international standards of financial accounting, its Pros and Cons, similarities and differences. The Thesis is devided into three parts. The first part introduces the value of the main facilities, their qualification and amortization. The second part describes the factory, its piculiarities and calculations of amortization. The last part includes the main differencies between IFRS and Russian GAAP, the problems of adoptation of the accounting of the main facilities of non-profit and profit organizations and suggestions of their improvment.
Klíčová slova:
Russian GAAP; IFRS; improvement; amortization; accounting

Informace o studiu

Studijní program a Studijní obor:
Ekonomika a management/Ekonomika predprijatija i menedžment
Typ studijního programu:
Bakalářský studijní program
Jméno přidělované hodnosti:
Bc.
Instituce přidělující hodnost:
University of Economics, Prague
Název fakulty:
Faculty of Business Administration
Název katedry:
Department of strategy
Instituce archivující a zpřístupňující VŠKP:
University of Economics, Prague

Informace o odevzdání a obhajobě

Datum zadání práce:
9. 9. 2015
Datum podání práce:
13. 5. 2016
Datum obhajoby:
15.06.2016

Soubory ke stažení

Hlavní práce:
57622_xtsea02.pdf [743,31 kB]
Oponentura:
48628_Oparina.pdf [771,78 kB]
Hodnocení vedoucího:
57622_hermanj.pdf [393,40 kB]

Údaje ze systému InSIS

Identifikátor:
https://insis.vse.cz/zp/57622/podrobnosti