Impact of Foreign Currency Transactions and Related Translation on Consolidated Financial Statements Prepared under IFRSs
| Thesis title: | Impact of Foreign Currency Transactions and Related Translation on Consolidated Financial Statements Prepared under IFRSs |
|---|---|
| Author: | Brýnová, Daniela |
| Thesis type: | Diploma thesis |
| Supervisor: | Vašek, Libor |
| Opponents: | Pelák, Jiří |
| Thesis language: | English |
| 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 and its determination according to IAS 21, recognition of foreign exchange gains and losses. |
| Keywords: | consolidation; IFRS; exchange rates; foreign currency; financial statements |
| Thesis title: | Impact of Foreign Currency Transactions and related Translation on Consolidated Financial Statements prepared under IFRSs |
|---|---|
| Author: | Brýnová, Daniela |
| Thesis type: | Diplomová práce |
| Supervisor: | Vašek, Libor |
| Opponents: | Pelák, Jiří |
| Thesis language: | English |
| 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. |
| Keywords: | cizí měna; konsolidace; smenný kurz; účetní závěrka; IFRS |
Information about study
| Study programme: | Finance and Accounting for Common Europe |
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| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 26. 6. 2013 |
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| Date of submission: | 6. 1. 2014 |
| Date of defense: | 7. 10. 2014 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/43485/podrobnosti |