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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Influence of Different Ways of Asset Acquisition on Tax Base
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with selecting the appropriate method of financing the acquisition of new car and its impact on the tax base. It analyzes and compares the different ways of financing, namely the acquisition in cash, on credit and leasing, monitors their tax aspects. According conditions looking option that is the most appropriate way of financing a positive influence on the optimization of the tax base.
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Tax Depreciations of Fixed Assets
Trutnová, Zuzana ; Batelka, Luděk (referee) ; Brychta, Karel (advisor)
This thesis deals with tax depreciation of fixed assets in Czech Republic including comparison with tax depreciation according direction proposal for a Common Consolidated Corporate Tax Base and capital deduction in United Kingdom. This thesis includes description of basic rules of fix assets tax depreciation and analysis of tax optimalization possibilities using tax depreciation in Czech Republic. Information gained in theoretical part is used for formation of methodic manual that is used by corporate tax payers as a guide in tax depreciation setting. In the last part of the thesis, variants of tax depreciation calculation for existing company are stated.
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The comparison of accounting and tax depreciation in the Czech and Slovak Republic
Purgyiová, Mária ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this study is to explain the meaning and the method of determination of depreciation and to compare the systems of depreciation of assets in the Czech and Slovak Republic. The first chapter describes and analysis the tax and accounting depreciation from the point of view of the Czech Republic. The second and third chapter evaluates tax and accounting depreciation of assets in the Czech and Slovak Republic and also explores the differences between them. The last chapter contains the main differences in the form of examples and calculations.
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Comparison of accounting and tax depreciation of fixed assets
Staněk, Petr ; Trnka, Michal (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis is focused on accounting and tax depreciation of fixed assets, both in terms of the current czech legislation, as well as the methodology for their calculation. The first part deals with the complete theoretical knowledge necessary for the correct identification of fixed assets and the subsequent calculation of the accounting and tax depreciation. On the general practical example, which is contained in the second and third part shows the procedure for depreciation methodology.
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Tangible fixed assets in terms of accounting and tax
MARKOVÁ, Michaela
The goal of bachelor's thesis is to analyse the long-term tangible assets from both accounting and fiscal view, to compare individual aspects from the impact on the corporate income tax view and to appraise the given situation in the selected accounting entity. The theoretical part treats the approximation of the differences between the accounting and fiscal view on the long-term tangible assets. It deals with the defining of the long-term tangible assets, technical appraisal and the depreciation methods from both views as well. Its part is also addicted to the dilemma of the acquisition, the appraisal and the consequential retirement of the long-term tangible assets. Last but not least it points to the differences of the accounting and tax depreciation and to the impact on the income tax base. The practical part is focused on the analyse execution of the accounting and tax deprecitation of the long-term tangible assets in the selected corporate. The content of the analyse is to show the depreciation impact on the income tax base and the consequential analysis. Furhtermore the practical part is addicted to the dilemma of the technical appreciation and the appropriate potentiality that may occur in terms of the long-term tangible assets depreciation of the given accounting entity. Likewise it contains the analyse of the accounting and tax methods, the consequential appraisal and the summary. Not least it deals with the latest methods of the long-term tangible assets retirement.
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Depreciation policy of an entity and analysis of its impact on economic result
NOVOTNÁ, Petra
The subject of my bachelor thesis is ?Depreciation policy of an entity and analysis of its impact on economic result.? I deal with methods of depreciation of long-term tangible assets. In the theoretical part, I focus on characteristics of long term assets and their accounting and tax depreciation. Documentation and necessary information for my bachelor thesis were provided by Mr. Jiří Jíša, an entrepreneur who keeps double-entry accounting. The practical part shows the calculations of tax depreciation of two selected assets. I calculate depreciation, accumulated depreciation and net book values and I compare various depreciation method. These calculations are shown also in graphs. At the end of my thesis, I recommend the most suitable method of depreciation to a concrete entity. The aim of my thesis was to analyze the methods of depreciation of long-term tangible assets and to determine the impact of the concrete method on the economic result and income tax base.
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