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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Podolská, Michaela ; Bajza, Jiří (oponent) ; Pěta, Jan (vedoucí práce)
The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
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Taxation of legal persons
Sobotová, Valéria ; Podolská, Michaela (oponent) ; Svirák, Pavel (vedoucí práce)
The bachelor thesis deals with the issue of corporate income tax optimization with a focus on proposals, that can help the selected company to achieve tax savings. The thesis starts with the theoretical concepts related to the development of tax optimization proposals, followed by the characteristics of the company on which the thesis is based and finally, specific methods of optimization are presented. The result of the work is then a comparison of the tax liability before and after optimization.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Podolská, Michaela ; Bajza, Jiří (oponent) ; Pěta, Jan (vedoucí práce)
The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
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