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Accounting and tax consequences of uncommon ways of fixed assets acquiring
Žaba, Martin ; Skálová, Jana (advisor)
The aim of this thesis is to provide an overall and comprehensive survey of fixed asset problems from an accounting and tax point of view, especially about mutual dissimilarities of these two approaches. The thesis is divided into three parts. The first one is concerned with a general treatise on dissimilarities of the accounting and tax approach to fixed assets, especially in areas of acquiring, evaluating, depreciation and its elimination from use. The second part of my thesis deals with specifics witch are connected with acquiring of fixed assets by owner's investments, donations or during mergers of companies and by other uncommon ways, including tax impacts of these transactions. The third part is focused on a deferred tax, as a result of a discrepancy between accounting and tax regulations and its application to problems described in the second part of my thesis.
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Presenting shareholders' capital in Russian commercial companies
Barikhashvili, Natella ; Skálová, Jana (advisor)
Firm creates equity capital while commencing activity, in the future monitors its sufficiency, takes measures to maintain and increase its size. Operation of the business and its further development can be realized only in case of rational management of capital. Business results depend on the existence and effectiveness of the use of financial resources. The equity created in the beginning of establishing business allows you to organize the production process and make a profit. Profit growth and therefore increase the company's capital while maintaining liquidity and solvency allows you to secure financial stability in terms of changing internal and external environment.
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Comparison of Czech and German principles of valuation financial investments
Horák, Ondřej ; Skálová, Jana (advisor)
The bachelor thesis briefly introduces the historical background of the accounting system of the Czech Republic and Germany. It compares their evolution and impact of international accounting standards. In next part each item of securities and financial investments is characterized. The main goal of this work is to clarify the valuation process of financial investments in the Czech Republic, and to indicate differences from the German system. The work also includes the problem of hidden reserves and exchange rate differences.
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Nonmonetary investments into business company and their picutre in accounting
Rodová, Michaela ; Skálová, Jana (advisor)
Bachelor thesis is about nonmonetary investments into sharehldre equity. It consists of four main parts. First part are definitions of main terms, which are related to nonmonetary investments. Second is about particular nonmonetary investment, what could be nonmonetary investment. Third part shows examplary each nonmonetary invesment and its picture in accounting. Last part contains the practical example of nonmonetary investment, where is as a nonmonetary investment the part of enterprise.
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The regulation of public sector accounting in Sweden
Šmídová, Stanislava ; Skálová, Jana (advisor)
The bachelor thesis describes the regulation of public sector accounting in Sweden. The aim is to provide an overview of the regulatory structure of the Swedish central government accounts, especially of financial reporting. The first part of this thesis deals with the concept of regulation and harmonization generally and historical development of the Swedish public sector accounting. The another part of this thesis is focused on national accounting adjustment of regulation, accounting regulations and other instruments and actors in the system. The final chapter treats of the annual report of Swedish public sector, including its specifics.
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Long-term financial assets and income arising from it
Pejlová, Gabriela ; Skálová, Jana (advisor)
This bachelor thesis is devoted to the characteristics of long-term financial assets and income that result from it. It is focused on the accounting treatment of this issue. It concentrates on equity securities and shares and bonds, since they are the most important part of long-term financial assets. The work is divided into several chapters, where each describes a certain phase of acquisition, through possession and related income and revaluation of the balance sheet date, to the exclusion of securities and shares. The last part of the work is focused on reporting long-term financial assets in the financial statements.
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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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The property in the accounting
Kefurtová, Michaela ; Skálová, Jana (advisor)
This bachelor thesis focuses on the property in the accounting. It deals with real estate from the point of developers view, estate agents and buyers of real estate as a long-term assets. It covers costs, accounting and assessment in various stages of property development. The thesis is complemented by a chapter about insurance, depreciation costs, reserves and taxes.
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The cohesion of the Accounting Act and tax laws in Vietnam
Nguyen, Phuong Anh ; Skálová, Jana (advisor)
This Bachelor thesis is on the accounting and tax principles, rules and methods in The Socialist Republic of Vietnam and their cohesion. The first part talks about the taxation system and mainly about enterprise income tax and personal income tax. Next part talks about the Vietnamese accounting system. This part addresses the reform of the Vietnamese accounting system, contemporary legislation, description of the accounting entity, subject and object of accounting and a sample of chart of accounts. The last part talks about the cohesion of the Accounting Act and tax laws.
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