IFRS implementation: A case of real company
| Thesis title: | IFRS implementation: A case of real company |
|---|---|
| Author: | Balík, Pavel |
| Thesis type: | Diploma thesis |
| Supervisor: | Procházka, David |
| Opponents: | Peprníčková, Mariana |
| Thesis language: | English |
| Abstract: | The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards. |
| Keywords: | Trial balance conversion; IFRS; Financial leases; IFRS first application; CAS |
| Thesis title: | IFRS implementation: A case of real company |
|---|---|
| Author: | Balík, Pavel |
| Thesis type: | Diplomová práce |
| Supervisor: | Procházka, David |
| Opponents: | Peprníčková, Mariana |
| Thesis language: | English |
| Abstract: | The aim of the Master thesis is to depict the first application of International Financial Reporting Standard in the company that reports under Czech Accounting System. The aim is to describe each accounting systems on theoretical basis and deduct differences between them. Subsequently, the application of IFRSs is carried out on the practical level with the cooperation of the company IPB Invest, a.s. The primary goal is the conversion of financial statements based on the IFRS requirements. The attention is given to the technical implementation of financial statement conversion. The main business of the company is rendering of financial lease services. Therefore, the conversion in particular relates to accounting treatment of financial leases under IAS 17. The outcome are financial statements prepared in accordance with International Financial Reporting Standards. |
| Keywords: | IFRS; IFRS transformation; Trial balance conversion; Financial leases; CAS |
Information about study
| Study programme: | Finance and Accounting |
|---|---|
| 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: | 27. 11. 2016 |
|---|---|
| Date of submission: | 1. 6. 2017 |
| Date of defense: | 8. 6. 2017 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/59780/podrobnosti |