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The regulation of accounting and the accounting professions in Great Britain
Zimáčková, Lea ; Skálová, Jana (advisor)
This thesis is devoted to the term of regulation in general. Moreover, main milestones important to evolution of accounting as a whole and historical influences for Great Britain. Thesis characterizes functions of regulating organizations and organizations making the accounting standards. FRSSE and IFRS standards are introduced, FRSSE standards are researched more in detail. IFRS are mentioned in terms of world harmonizing process. Thesis partially include topics of income tax and VAT. Attention is given to terms which must be met by the accounting unit before entering the market. Last part is about accounting professions in Great Britain
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Analysis of the types of mergers realized in the Czech Republic in 2010
Soukupová, Petra ; Skálová, Jana (advisor) ; Sklenár, Roman (referee)
The thesis deals with the topic of mergers of corporations, especially those in which there was the property of acquired company evaluated by the expert opinion. The aim of this work was at first to analyse the selected national mergers realised in 2010, especially from an accounting point of view, and subsequently to compare the valuation differences arising from these mergers and evaluate their impact on the explanatory power of equity.
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Accounting regulation in Italy, accounting and tax obligations of established company
Čížková, Klára ; Skálová, Jana (advisor)
The first part of the paper is dedicated to the accounting regulation. There are defined its general characteristics and shown a development and methods which are used in Italy - especially particular clauses leading from the Civil Code. In this part of the paper there is also the evaluation of accepting the European directions to the Italian legislation as a part of the accounting harmonization. In the second part there are described conditions and obligations of establishment and leading business. This section contains a summary of forms of companies which can be established according to the Italian and European law. There are also introduced basic accounting and tax obligations of those companies.
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The Czech-Slovak mergers – accounting and tax aspects
Ferenčáková, Jana ; Skálová, Jana (advisor) ; Pelák, Jiří (referee)
Diploma thesis "The Czech-Slovak mergers -- accounting and tax aspects" is divided into two parts - theoretical and practical one. The firstly mentioned one briefly describes legal regulations of cross-border mergers, with the main focus on their accounting and tax aspects adapted by Czech and Slovak legislative framework. Further, hypothetical comparison of accounting and tax differences is performed especially for cross-border mergers to Czech Republic and to Slovak Republic. In second part, author applies this theoretical comparison to particular real case. The work also includes the analysis of cross-border mergers carried out in Czech and Slovak Republic in 2008 -- 2011 that are listed in Appendix 1. The primary objective of this thesis is to explore the accounting and tax apects of cross-border mergers in Slovak Republic.
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Cross border mergers in the Czech Republic and in Slovakia
Ďurík, Jozef ; Žárová, Marcela (advisor) ; Skálová, Jana (referee)
The thesis presents the cross border mergers at the national level in the Czech Republic and in Slovakia and contains also the European view. The Diploma thesis focuses on legal, accounting and tax aspects. The contibution of all these aspects to processing of cross border merger is also measured in main chapters. The component part of the Diploma thesis is also the practical example of cross border merger.
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Accounting concept of equity in different countries
Křesťan, Karel ; Skálová, Jana (advisor)
The aim of the bachelor thesis is to compare accounting principles in the Czech and Slovak Republic, to point differences out and to make comments on the findings. The author has found differences between accounting principles of countries compared. A few differences among particular types of entities are described also. For example, cupital reserve of joint stock company in Slovak Republic is created when the company is founded while in the Czech Republic the capital reserve must be created after a company has achieved a profit.
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Introduction of the euro currency in to the Slovak accounting
Koba, Pavol ; Skálová, Jana (advisor)
The aim of this project is to provide a comprehensive problem's overview of introducing the euro currency in to the Slovak accounting. This project can be divided into three separate parts. In the first part I will deal with the very beginning of the euro currency establishment within the monetary union. The second part is focusing on accounting legislation in the Slovak Republic. In the third part, my main focus will be on specifically required changes as a consequence of new euro currency introduction. I will work extensively in particular accounts receivable and accounts payable as well as opening and closing the accounts throughout changeover.
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Tangible fixed assets, focused on component depreciation
Erlebach, Milan ; Skálová, Jana (advisor)
The theme of this bachelor thesis is problems of component depreciation of tangible fixed assets and related adjustments of asset valuation. The work is divided into four parts. The first part is theoretical and deals with the definition of depreciation and terminology associated with this theme. The second part focuses on the depreciation of tangible fixed assets in accordance with International Financial Reporting Standards. The third part deals with the implementation of component depreciation in the Czech Republic and the related asset valuation. And the fourth part deals with comparison of adjustment problems in practice, according to reports. The text is accompanied by examples that are closer to use the method in practice. The mainly aim is to compare the Czech regulation with IFRS.
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Accounting of american business entities
El-Moussawi, Caroline ; Skálová, Jana (advisor)
The goal of this thesis "Accounting of american business entities" is to analyze the principles of accounting that are used by companies in the United States. In order to do so the thesis deals with the fundamental definition of accounting, characterizes and compares the basics of business entities and describes the characteristics of financial statements. The whole study is based on the theoretical background of the financial reporting system called US GAAP.
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The accounting responsibilities of a permanent establishment in Slovak Republic
Ľorková, Jana ; Skálová, Jana (advisor)
The Bachelor thesis deals with the accounting responsibilities of a permanent establishment of Czech corporate entity in Slovak Republic. It is divided into five chapters. The first chapter defines an enterprise of foreign entities in Slovak Republic with the focus on the Slovak Commercial Code point of view. The second chapter deals with the definition of the term permanent establishment and with related terms. Strong emphasis is on defining the difference between a permanent establishment and a branch of a foreign person, as well as on the criteria of genesis of these institutions. Third part focuses on the Slovak and the Czech Income Tax Act requirement for permanent establishment, on the calculation of the tax base and on the avoidance of double taxation. The last two chapters focus on the accounting of the permanent establishment from the perspective of Czech corporate entity as founder and from the permanent establishment point of view, too.
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