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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Computer elaboration of final accounts enclosure
Ingr, Michal ; Nezvalová, Vladimíra (referee) ; Fedorová, Anna (advisor)
Bachelor´s thesis is engaged in final accounts enclosure and making its algorithm. Enclosure explains and completes information which are in the balance and financial reports. Final accounts enclosure has to be made every accounting period and is checked out by Tax office every year. To create Bachelor´s thesis are necessary documents with balance, financial reports, book of accounts and other documents.
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Evaluation of property, plant and equipment from perspective of Czech legislation and International Financial Reporting Standards IFRS
Stuchlá, Marcela ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The content of this Bachelors dissertation is property, plant and equipment from the perspective of Czech legislation and from the perspective of International financial reporting standards IFRS. The dissertation is split to theoretical and practical part.
In the theoretical section provides information according to the Czech law, what actually asset is, how it can be purchased, appreciate, depreciate, inventory and disposal. Then there it is also discussed as in IRFS, simply described what the standards are and why they are used here in Czech Republic. It is also described register of assets, from acquisition to disposal.
In the practical part shows posting from both viewpoints in foreign company which has one plant in Czech Republic.
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Computer elaboration of final accounts enclosure
Ingr, Michal ; Nezvalová, Vladimíra (referee) ; Fedorová, Anna (advisor)
Bachelor´s thesis is engaged in final accounts enclosure and making its algorithm. Enclosure explains and completes information which are in the balance and financial reports. Final accounts enclosure has to be made every accounting period and is checked out by Tax office every year. To create Bachelor´s thesis are necessary documents with balance, financial reports, book of accounts and other documents.
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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Analysis of non-current tangible assets in selected entities
Mašová, Veronika ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Thesis 'Analysis of non-current tangible assets in selected entities ' deals with the non-current tangible assets from the point of view of the Czech legislation and IFRS. The theoretical part of the thesis characterises non-current tangible assets in terms of IFRS, which together with examples concern with the issues of definition and evaluation. The Czech legislation is compared with IFRS and the main differences are marked out that prevent a unified view of non-current tangible assets adjusted according to IFRS and the Czech accounting standards. The practical aspect is reflected in an empirical research that analyses non-current tangible assets in entities operating in the area of power and food industries.
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Fixed assets --depreciation and deferred tax
Ranglová, Michaela ; Rauš, Jiří (advisor)
Bachelor's thesis deals with the definition of intangible and tangible fixed assets under the law of the legislation of the Czech Republic. Furthermore describes methods of depreciation of fixed assets and deferred tax. At the end of the thesis there is a view of the long-term assets of the real existing company.
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