|
|
The accounting system and the tax system in Sri Lanka
Šemberová, Eva ; Molín, Jan (advisor) ; Skálová, Jana (referee)
This thesis deals with the accounting system and the tax system in Sri Lanka and compares these systems with Czech approaches to the issue. The aim is to acquaint readers with selected financial and tax system of a developing Asian country and to determine whether Sri Lanka can have an accounting system at the level of developed countries. In an effort to reconcile the Sri Lankan accounting standards with IFRS Sri Lanka adopted Financial Reporting Standards issued by the IASB. We can say that the financial system of the examined developing country is at the level of developed countries. On the fiscal side, it was found that the country focuses mainly on indirect taxation. Value added tax has the largest share in the tax mix. Unlike the tax mix in the Czech Republic there is a great importance of revenue from taxes on international trade. Contributions to social security, which is the most important part of the tax mix in the Czech Republic, are collected in Sri Lanka on an insignificant degree.
|
|
|
Accounting in China
Zhang, Wan Yin ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis is focused on the financial laws of the People's Republic od China.This thesis is divided into four parts.The first part of my work concerns the development of accounting in China, which is connected with the history of China.The second part, we briefly explain the basic standards for the regulation of accounting in China and how the law defines accounting. The third part deals specifically with accounting regulations in China are governed by accounting standards and the Accounting Act. The last part deals with the financial statements, its form and the various elements relating to the financial statements. The aim of this work is a clear picture of the accounting system in China.
|
|
|
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
|
|
|
Establishment of a company in Italy
Lívová, Jana ; Žárová, Marcela (advisor)
The bachelor thesis deals with the establishment of a company in Italy. The paper indicates to potential entrepreneurs the basic conditions for establishing of a company including advantages and disadvantages. In the first section of the paper it analyzes the types of business entity which can be established according to Italian and European law. The accounting conditions of the company, accounting regulation in Italy, especially the civil code which is analyzed in detail, are described. The history of tax legislation and the most important taxes for companies is introduced. In conclusion the thesis rates the advantages and disadvantages of doing business in Italy for citizens of the Czech Republic.
|
|
|
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.
|
|
|
Convergence Project of IASB and FASB to Harmonise IFRS and US GAAP
Rusňáková, Zuzana ; Vašek, Libor (advisor)
The thesis deals with harmonisation of international accounting standards, more specifically with the convergence of US GAAP and IFRS. Its first chapter describes the structures of IASB and FASB (the boards responsible for preparing IFRS, respectively US GAAP) and their due process. The second chapter gives history overview of their convergence project to harmonise US GAAP and IFRS and describes its tools. The third chapter focuses on one of the current main joint projects of the Boards - financial statement presentation and tries to answer some of the questions addressed in its discussion paper published for public comments.
|
guest ::
