Home > Search Results: Puchernová, Karolína
Search:
 
Search Tips :: Simple Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparison of corporation tax in the Czech and Slovak Republic and in the United Kingdom in relation to financial accounting
 Puchernová, Karolína ; Müllerová, Libuše (advisor) ; Žárová, Marcela (referee)
This thesis is the comparative analysis of corporation tax in relation to financial accounting in the Czech and Slovak Republic and in the United Kingdom. There are looked into the different and similar elements of corporation tax in these countries based on the current legislation. Moreover, there are described and compared financial accounting issues related to corporation tax in the thesis. These issues include financial accounting legislation necessary for ascertaining of profit or loss, that is important for calculation of tax base in the researched countries, reporting of corporation tax in the financial statements and tax evasion, that are caused by fraudulent financial reporting in many cases. There are explained accounting, as well as tax aspects for tax evasions.
Detailed record
The costs in financial accounting and their influence on the tax base
 Puchernová, Karolína ; Jurka, Robert (advisor) ; Čermák, Jiří (referee)
This bachelor's thesis deals with issues of selected costs in accounting and fiscal regulations in conditions of the Czech republic. It refers to international rules in some cases, for example in case of definition of costs. The first two chapters pursue predominantly theoretical definitions, where the costs are analysed in detail from accounting and fiscal perspective. Practical part is contituted by the third chapter and the fouth chapter. In third chapter are interpreted selected practises of the Czech courts. The fourth chapter depicts concrete fiscal impacts on selected issues.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English