National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Dopady vykazování odložené daně v konkrétních subjektech vykazujících v souladu s IFRS v zemích lišících se vazbou mezi účetnictvím a daňovými pravidly
Mikušová, Eva
Diploma thesis is focused on the assessment of the impacts of the deferred tax in the accounting statements within two different systems. The thesis is based on data from annual reports of selected companies operating in chemical industry, the source for the theoretical part of the work are mainly relevant accounting regulations. The significance of the deferred tax is assessed between the counties of Germany, the United Kingdom and the United States of America. The thesis also deals with the structure of titles leading to deferred tax and their change over the years. The last part of the thesis examines the significance of the deferred tax on selected indicators of financial analysis.
Krátkodobé pronájmy v těžební činnosti - účetní a daňové problémy
Mikušová, Eva
This bachelor thesis concerns with operating lease and with comparison of particu-lar accounting standards. Firstly, in the theoretical part there will be explained the differences of accounting between Czech accounting principles, international fi-nancial reporting standards and the new concept of convergence between IFRS and US GAAP. Further on, these methods of accounting will be presented on practical examples from the perspective of lessor and also the lessee.

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