Financial reporting according to IFRS in Oil and Gas Industry
| Název práce: | Financial reporting according to IFRS in Oil and Gas Industry |
|---|---|
| Autor(ka) práce: | Shagatay, Samal |
| Typ práce: | Diploma thesis |
| Vedoucí práce: | Pelák, Jiří |
| Oponenti práce: | Vašek, Libor |
| Jazyk práce: | English |
| Abstrakt: | The main tasks of work is to study the properly reflection of business transactions on accounting accounts in the oil and gas enterprises and their further reflection in the financial statements in accordance with IFRS, the timely recognition of revenues and expenses of the organization. Industry structure, types of oil and gas assets, evaluation and impairment methods, cost accounting and other specific aspects of the industry are described in the work. The work contains a number of solved examples and practical illustration from the financial statements of Zhaikmunai LLP that is an Oil and Gas Company in West Kazakhstan. |
| Klíčová slova: | Oil and Gas; IFRS; IFRS 6; Cost accounting |
| Název práce: | Financial reporting according to IFRS in Oil and Gas Industry |
|---|---|
| Autor(ka) práce: | Shagatay, Samal |
| Typ práce: | Diplomová práce |
| Vedoucí práce: | Pelák, Jiří |
| Oponenti práce: | Vašek, Libor |
| Jazyk práce: | English |
| Abstrakt: | The main tasks of work is to study the properly reflection of business transactions on accounting accounts in the oil and gas enterprises and their further reflection in the financial statements in accordance with IFRS, the timely recognition of revenues and expenses of the organization. Industry structure, types of oil and gas assets, evaluation and impairment methods, cost accounting and other specific aspects of the industry are described in the work. The work contains a number of solved examples and practical illustration from the financial statements of Zhaikmunai LLP that is an Oil and Gas Company in West Kazakhstan. |
| Klíčová slova: | Cost accounting; IFRS 6; Oil and Gas; IFRS |
Informace o studiu
| Studijní program / obor: | Finance and Accounting for Common Europe |
|---|---|
| Typ studijního programu: | Magisterský studijní program |
| Přidělovaná hodnost: | Ing. |
| Instituce přidělující hodnost: | Vysoká škola ekonomická v Praze |
| Fakulta: | Fakulta financí a účetnictví |
| Katedra: | Katedra finančního účetnictví a auditingu |
Informace o odevzdání a obhajobě
| Datum zadání práce: | 10. 11. 2012 |
|---|---|
| Datum podání práce: | 20. 8. 2013 |
| Datum obhajoby: | 2. 10. 2013 |
| Identifikátor v systému InSIS: | https://insis.vse.cz/zp/43592/podrobnosti |