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Consolidation Rules
Psohlavec, Karel ; Hochman, Karel (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the consolidation rules, particularly the elimination of intercompany profit system resulting from reciprocal market activities in consolidating companies. These rules are further examined in terms of the efficiency and administrative burden. In the practical part of the information is evaluated.
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Consolidation Rules
Psohlavec, Karel ; Hochman, Karel (referee) ; Fedorová, Anna (advisor)
The diploma thesis deals with the consolidation rules, particularly the elimination of intercompany profit system resulting from reciprocal market activities in consolidating companies. These rules are further examined in terms of the efficiency and administrative burden. In the practical part of the information is evaluated.
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Necessity and impact of the alteration of the trading result to the tax base
Slunečková, Eliška ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor thesis deals with the connection between accounting and tax approach to the alteration of the trading result to the tax base and with its impact on the accounting. The particular parts of the thesis describe the accounting and taxation point of view on the business activity, some of the items altering the trading result and deferred tax as the consequence of the different accounting and tax approach. The last part presents this topic in practice using a model example.
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Accounting and tax specifics of tangible fixed assets
Kačírková, Adéla ; Müllerová, Libuše (advisor) ; Korbelová, Miluše (referee)
The diploma thesis focuses on tangible fixed assets, not only from the perspective of Czech accounting and tax standards but also International financial reporting standards. Definition of tangible fixed assets is the first chapter of the thesis followed by definition of valuation and depreciation. The difference between accounting depreciation and tax depreciation creates deffered tax which makes it next notion specified in the thesis. The last part of the thesis is model case with calculation of accounting depreciation, tax depreciation and deffered tax using specific accounting methods.
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Payable and deffered tax
Literová, Hana ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is to explore the issue of deferred taxes in accordance with the Czech law. First, to describe briefly the tax payable and to emphasize the difference from the deffered tax. To explain the basic theory of deffered tax which includes its definition and its essence, classification and description of the differences between the tax base and profit, to specify the entities, for which the deffered tax is mandatory, to descibe the calculation procedure and accounting procedure for deferred taxes, its reporting, etc. The work also aims to explore selected titles leading to deferred tax in detail and to show its practical calculation, its accounting and reporting. Finally, thesis describes the importance of deferred tax.
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The deferred tax
Kysilková, Michaela ; Polák, Martin (advisor) ; Müllerová, Libuše (referee)
The aim of this thesis is to outline the issues of deferred tax accounting as a purely financial operation, which provides detailed information revealing profit entity. It analyzes the characteristics of tax through the profit and tax base for the use of different methods of calculation of deferred taxes and titles, of which deferred tax is based. Further work deals with the deferred tax from the perspective of Czech accounting standards, as developed from the history to the present. There are outlines of tax issues and differences, which shows a comparison of deferred tax. The paper also discussed the similarities and differences between IFRS and CUS. The practical part of itself solve the calculation of deferred taxes of the titles of which deferred tax arises, and its subsequent recognition. This issue should be given more attention in the accounting, since it is a sort of guide for the future, what commitments, or claims against the state is and how it manages. When it is necessary to take into account whether the deferred tax is determined for money leading to it from the perspective of users of financial information. Identify and report the deferred tax should be more large companies than small ones, where it ultimately does not pay.
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Shareholder's equity in joint stock company
Sedmíková, Tereza ; Skálová, Jana (advisor)
This thesis is focused on shareholder's equity of joint stock company in accordance with the relevant valid legislation. At first it shortly deals with the key features of joint stock company, its establishment and its later formation. Emphasis is placed particularly on the analysis of individual components of shareholder's equity in compliance with the balance sheet items, the mutual relations between them and on ways of reducing and raising authorized capital. The last part presents connection between the issue of deferred tax and joint stock company equity. Direct effect of deferred tax on equity is explained in terms of the first recognition of deferred tax following the introduction of Czech Accounting Standard for Businesses No. 003 and non-monetary contributions to the joint stock company.
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Deferred tax in Czech Republic
Kubínová, Eva ; Bokšová, Jiřina (advisor)
This Bachelor Paper describes the deferred tax topic in the Czech Republic. It explains the deferred tax category, the theoretical fundamentals of its establishment, the methodology and the possible approaches to its calculation. The Paper determines subjects obligatory to apply this item in the Czech Republic. It also describes the accounting treatments and the system of reporting. The last part focuses on each of the temporary differences that results in the deferred tax. The Paper contains a variety of practical examples that help to understand this complex topic.
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Long-term corporeal property in accounting and in taxes
Klečková, Petra ; Müllerová, Libuše (advisor)
Cílem bakalářské práce je poskytnou souhrnný přehled o účetním a daňovém odpisování dlouhodobého hmotného majetku. Práce je rozdělena na čtyři základní kapitoly. První a druhá kapitola se zaměřuje na vysvětlení účetního a daňového pohledu na dlouhodobý hmotný majetek a jeho oceňování. Ve třetí kapitole jsem se zaměřila na objasnění postupů účetních a daňových odpisů, včetně vysvětlení odlišností mezi těmito postupy. V práci je popsána aktuální právní úprava daňového odpisování platná od 1. 1. 2008, kterou jsem se snažila srovnávat s právními předpisy platnými v roce 2007. Poslední čtvrtá kapitola se zabývá odloženou daní, jež je důsledkem rozdíleného pojetí účetních a daňových předpisů v oblasti nákladů a výnosů. Práci jsem doplnila řešenými příklady, které odrážejí teoretické znalosti získané při studiu odborné literatury.
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