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The accounting valuation of cultural heritage, nature of museum collections, objects of cultural value and religious buildings
JAROŠOVÁ, Lenka
The aim of this paper is to present the proposed amendments, discuss their current form, apply the validity of the basic accounting principles, adhere to a true and fair view of the accounts and highlight the practical importance of this type of property for the development of the region. Act on Accountancy no. 304/2008 Coll., amending Act no. 563/1991 Coll., regulates the obligations of owners and managers of cultural monuments, museum collections, objects of cultural values and religious buildings. Newly under this Act they are obliged to keep these in the accounts as assets. These adjustments should bring improvements to register this type of property. With that, we of course open up a number of questions. We must not forget that property as cultural monuments, museum collections or objects of cultural value, have not only the financial value, but also historic. The paper is devoted to amending legislation and its impact on the register and conditions valuation of this type of property.
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Animals - Aspects of Financial Reporting, the Valuation in Terms of Czech Accounting Standards
SLAVÍKOVÁ, Michaela
This thesis deals with the accounting problem which is concerned with animals within the Czech Accounting Standards. The content is divided into the characteristic of animals in accounting, the financial reporting and the valuation in terms of Czech Accounting Standards. The aim of this thesis is to clarify the accounting and reporting for animals in stocks and fixed assets. There exist many doubts connected to the issue "in what time we charge animals in stocks and since when we charge them in fixed assets". The accounting for animals is very specific, particularly in the area of valuation. The practical part of the work is devoted to more examples of valuation and illustrations of financial statements. In practice, there are many errors of reporting and accounting for animals. The goal of this work is to avoid these mistakes and organize the mentioned knowledge.
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Impact location on the price of real estate in the region Dačice
JORDÁNEK, Martin
The main objective of this bachelor thesis is to affecting the impact of factors on the price of real estate in the region Dačice. In the first part are described basic terms. It is followed by a practical part, which shows the factors examined, a description of the area where they were assessed. Evaluation of the conclusions are deduced from partial analyzes.
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The documents necessary for the valuation of the property, their sources and the process of obtaining
ŠVECOVÁ, Markéta
The topic of the thesis is the documentation required in the valuation of real estate, their sources and the process of acquisition. The aim of this work is a list of information that are needed for the valuation of real estate. The thesis is focused on the availability and the difficulty of finding resources. The work is divided into two parts (literature search and practical). Literature search includes basic definitions relating to real estate valuation, explain the concepts of value and price, reasons and methods of valuation, conduct of investigations. The practical part is focused on the valuation of the apartment at the price established pursuant to Decree 441/2013 Coll. and by direct comparison. Awards flat was done through the Delta-NEM.
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Progressing of flats prices in České Budějovice in years 2005 2010
NOVÁKOVÁ, Tereza
The topic of my thesis deals with progressing of flats prices in České Budějovice in years 2005 2010. Literature research is used to explanation of basic terms, to acquaint with laws, regulations and methods of valuation. Before doing own work I was characterized České Budějovice, analyzed market with flats, choosed methodics of acquisition datas od this territory and method of evaluation. In own work I followed move with prices of flats and I compared it with another source. In the end of the work I finded out factors which influenced the price
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Determine the value of the company
NOVÁKOVÁ, Petra
This work deals with the value assessment of a given company for booking period from 2008 to 2012. Yield methods were used for the company evaluation, the method based on EVA and discounted cash flow method (DCF) with exploitation for both the owners and the creditors. In conclusion of this work the overall results achieved were compared.
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Scattering of the prices offer of apartments in the Czech Republic and an assessment of the influence on an area of the apartment
MACHOVÁ, Markéta
The topic of my thesis is Scattering of the prices offer of apartments in the Czech Republic and an assessment of the influence on an area of the apartment. The subject matter of my thesis is the evaluation of apartment prices according to individual regions in the Czech Republic and another purpose is an assessment with prices of apartments affected by the location and their social influence unemployment and safety of the location. The concepts of valuation apartments, price and value property and options valuation according to laws and regulations are included in the part of literary research. I mentioned factors affecting the price of an apartment. I analyzed prices of apartments, working opportunity in the location and safety of the location in the practical part of my thesis. I evaluated these influences with a suitable statistical method and I found out the dependence of apartments prices on their location.
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Impact assessment of locality on the usual price of real estate price comparison in region of south Bohemia
CHROBOČEK, Ondřej
The topic of this thesis is "Impact assessment of locality on the usual price of real estate price comparison in region of south Bohemia". The basic targets were to map the theoretical terms usually used in the valuation of real estate, as well as obtain data necessary for real estate comparison. The first part is a literature review focused on definitions of valuation namely ownership, the valuation of residential units, houses and buildings. The thesis describes the differences between the concepts of price and value. The last part of this literature review is focused on impact assessment locality on real estate price. In the practical part are presented the data obtained on the property, which are then compared. The main outputs of this thesis are graphic representations of the market segments variations, which are always described in words. This text part is aimed at explaining the price differences between the localities.
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The analysis of price trends in various segments of the real estate market in the years 2005 - 2010
MACHARTOVÁ, Jana
The aim of the diploma thesis is to process the development in the average market prices of real estate in other segments of the real estate market and to assess whether and how the development of the prices of various types of real estate differs between years 2005 and 2010. The literature research focuses primarily on the explanation of the basic concepts, the analysis of the market and the segment of the real estate market. The real estate valuation methodology and the factors affecting the price of real estate. Before proceeding, I determined a methodological order consisting of an identification of the individual characteristics of the selected areas, a market analysis in the selected segment, a methodology of obtaining prices within a specified period and the ways of evaluation of the data obtained. The research is based on my personal experience in the field of the real estate market. This experience allowed me to track the movement of the real estate prices in the different segments of the real estate market. I focused on the situation of cities Prachatice, Vimperk and Strakonice. In conclusion, I tried to identify the factors that affected the real estate prices from the long term point of view, with an emphasis on the impact of the economic crisis.
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Accounting of livestock, link to the real situation
NÝVLTOVÁ, Kristýna
The aim of this work was to analyse the current legislation, to compare the legislation with the needs of practice and then to propose measures that would lead to a better explanatory power and comparability of accounting firms engaged in animal husbandry. In the theoretical part, there was analysed current legislation relating to the accounting of animals in comparison with the needs of practice, there were described the differences between the Czech law, international accounting standards IAS IFRS and American standards US GAAP. In the second part, I calculated the differences arising from the valuation of animals at the acquisition by purchase and at by their own activities and the differences arising from the inclusion of the animal. This section also addressed other issues such as the obligation to classify animals into inventory, the conception of an animal, or the choice of accounting system.
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