The main facilities and their amortization according to the international standards of financial accounting
| Thesis title: | The main facilities and their amortization according to the international standards of financial accounting |
|---|---|
| Author: | Sergeeva, Anna |
| Thesis type: | Bachelor thesis |
| Supervisor: | Heřman, Jan |
| Opponents: | Oparina, Svetlana Ivanovna |
| Thesis language: | Русский |
| Abstract: | 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. |
| Keywords: | Russian GAAP; IFRS; improvement; amortization; accounting |
| Thesis title: | Osnovnye sredstva i ih amortizacija v sootvetstvii s mezhdunarodnymi standartami finansovoj otchetnosti |
|---|---|
| Author: | Sergeeva, Anna |
| Thesis type: | Bakalářská práce |
| Supervisor: | Heřman, Jan |
| Opponents: | Oparina, Svetlana Ivanovna |
| Thesis language: | Русский |
| Abstract: | 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. |
| Keywords: | improvement; accounting; Russian GAAP; amortization; IFRS |
| Thesis title: | The main facilities and their amortization according to the international standards of financial accounting |
|---|---|
| Author: | Sergeeva, Anna |
| Thesis type: | Bachelor thesis |
| Supervisor: | Heřman, Jan |
| Opponents: | Oparina, Svetlana Ivanovna |
| Thesis language: | Русский |
| Abstract: | 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. |
| Keywords: | amortization; Russian GAAP; improvement; accounting; IFRS |
Information about study
| Study programme: | Ekonomika a management/Ekonomika predprijatija i menedžment |
|---|---|
| Type of study programme: | Bakalářský studijní program |
| Assigned degree: | Bc. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Business Administration |
| Department: | Department of strategy |
Information on submission and defense
| Date of assignment: | 9. 9. 2015 |
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| Date of submission: | 13. 5. 2016 |
| Date of defense: | 15. 6. 2016 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/57622/podrobnosti |