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Proposals for Improvement of Management with Fixed Assets
Chaloupková, Veronika ; Žáček, Radim (referee) ; Mikulec, Luděk (advisor)
This Master thesis deals with the management of long-term tangible property in the company Česko-slezská výrobní, a. s., which is engaged in manufacturing of portable and sanitary cabins. The thesis is divided into three parts. The first part describes the theoretical background, which forms the theoretical base of the whole thesis. The second part is focused on analysis of the current situation of long-term tangible property in the company and property maintenance. The result of the analysis is identification of weaknesses and opportunities for development. In the last part are proposed solution including economic evaluation and time-consuming.
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Proposals for Improvement of Management with Fixed Assets
Chaloupková, Veronika ; Žáček, Radim (referee) ; Mikulec, Luděk (advisor)
This Master thesis deals with the management of long-term tangible property in the company Česko-slezská výrobní, a. s., which is engaged in manufacturing of portable and sanitary cabins. The thesis is divided into three parts. The first part describes the theoretical background, which forms the theoretical base of the whole thesis. The second part is focused on analysis of the current situation of long-term tangible property in the company and property maintenance. The result of the analysis is identification of weaknesses and opportunities for development. In the last part are proposed solution including economic evaluation and time-consuming.
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Long-term itangible and tangible property
Kuncová, Markéta ; Černý, Václav (advisor)
This thesis captures the intangible and tangible property in all the basic stages which passes through a lifetime in company. This include especially assessing, acquisition and depreciation of property. Work is accompanied by short case studies. Work is primarily drawn in terms of national accounting rules.
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Immoveables {--} analysis of account and tax aspects
FOLBERGEROVÁ, Dita
The topic of this bachelor work is {\clqq}Immoveables {--} analysis of account and tax aspects``. Taxes depreciation can be dividend in two groups namely in account depreciations and tax depreciations. Both of these two groups have thein own specific functions and they can not be confused. Account depreciations abide by accounting act and they are autorized to accounting entity. Account depreciations set a real margin of properte wear, they depend on thein supposed durability life, the way of usage and so on. Account depreciations are only account cista, which are not tax unacceptable and set lasting decrease in value of the properte. Account depreciations decline the trading income. Tax depreciations abide by the low of income taxes. This law is accepted for all accounting entity. Tax depreciations apply just for the puprose of determination of tax base not for the purpose of determination of real durability life and on the way of properte usage. Exerciation of tax depreciatios as an entry lowering the income tax base is not the duty but only the right for taxpayers. Statement of account depreciations and tax depreciations is in declaration of taxes.
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Accounting audit of long-term tangible property according to international auditing standards
ANTOŇŮ, Ivona
The present diploma thesis deals with accounting audit and it strives to analyze inner control system in a selected accounting unit focusing on long-term tangible property. The goal of the thesis is to perform an audit focusing on long-term tangible property according to international auditing standards in a selected accounting unit which is not obliged by the law to carry out an audit. The theoretical part gives a brief outline of historic roots of auditing profession supplemented with a few general definitions of audit. Furthermore, there are defined functions of audit and legal provisions of the Czech law concerning accounting audit. The law is divided into rules of law, auditing directives, and International Standards on Auditing (ISA). Also, the said part includes the notion of the Code of Ethics of the Czech Chamber of Auditors. Further on, there is a definition of inner control system in a company and auditing procedures used during the review of financial statements. The next part of the thesis includes a plan concerning an audit of long-term tangible property. Practical part is divided into several parts and it deals directly with the audit of long-term tangible property. Here, acquired theoretical knowledge is applied to an existing company. First, the company characteristics is given, then there is an analysis of the company{\crq}s inner control system with attention paid to long-term tangible property, and lastly an audit of the long-term tangible property is executed only to show it contains activities before finishing order, activities related to getting to know the customer and to actual execution of the audit.
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Immovable property tax and accounting aspects Czech and international legislation
VACKOVÁ, Lenka
This work deals with definition and analysis of harmonisation of Czech accounting standards and IAS/IFRS with focus on long-term tangible property{--} immovable property. The aim is to describe, all elementary differences as well as some related particular exceptions Primarily the work deals with the classification of property, its pricing methods and other characteristics of tangible assets, which will be compared in terms of accountancy and tax system. Furthermore the differences between the Czech and international legislation frame will be highlighted in case this legislation must be followed by the accounting entities . The aim of this work is to describe application by the Czech and international legislation with focus on differences related to immovable property. Immovable property problem analysis in relation to practical application and in relation to IFRS/US GAAP will also be realised.
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Long-term tangible property -- the comparison of the Czech legislation with the IAS/ISFR regulations
Mihulková, Alena ; Randáková, Monika (advisor)
In my bachelor thesis called "Long-term tangible property -- the comparison of the Czech legislation with the IAS/ISFR regulations", I focused on the question of definition, evaluation and depreciation of long-term tangible property and how they are approached in the two above mentioned accounting regulations. The act of joining The European Union has made the IAS/IFRS very important, as the Czech companies now have to adhere to those accounting standards. There are considerable differences between the Czech and the international accounting standards, which need to be eliminated after The Czech republic joined the EU in 2004. Among these differences there are, e.g. definition, revaluation and depreciation of the long-term tangible property, perception of spare parts, because the IAS/ISFR uses the so-called component approach.
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