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Research and development and valuable rights in Czech accounting legislation
Blažek, Michal ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The aim of the thesis is to create a manual for people who account for valuable rights and research and development in accordance with Czech legislation. The first part defines the terms intangible assets, fixed assets, research and development, valuable rights, capital improvements and goodwill. The second part specifies valuable rights, especially copyrights, patents, utility models, industrial designs, trademarks, know-how and domain names. This part is also focused on a valuation in owner's accounting, market valuation and valuation during business combinations, accounting for acquisition, amortization and decommissioning of valuable rights. The thesis mentions basic differences between accounting and tax legislation and between Czech and international accounting standards. The third part deals with research and development. Research and development is the driving force of the civilization and progress of whole society. It is evaluated most frequently by yield-based valuation methods, exceptionally by market or cost-based methods. It is supported by the state through grants, subsidies or tax reliefs. It is amortized by time or performance-based methods. The practical part deals with accounting for research and development and valuable rights in corporation when launching a new product.
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Financial statements according to the Czech accounting legislation in comparison to IFRS
Benešová, Eva ; Jirásková, Simona (advisor) ; Pelák, Jiří (referee)
The thesis deals with gaining theoretical and practical findings in the area of financial statements according to the Czech accounting legislation and the International Financial and Reporting Standards. The idea is to point out the differences between these financial standards using a particular case of a financial statement in the conditions of a Czech company. In the theoretical part there is a summary of financial statement requirements requested by the Czech and the IFRS. The practical part is based on the findings of the theoretical part and uses them to make an accounting analysis of financial statements of a particular company with the stress on the consequences of the differences in each of the legislation.
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Deferred tax according to Czech accounting legislation
Ambrozová, Michaela ; Jirásková, Simona (advisor) ; Pelák, Jiří (referee)
My bachelor thesis explains the term of deferred tax, its calculation and accounting and main titles leading to the calculation of deferred tax. The thesis is also focused on the influence of deferred tax on disposable profit and income tax. For the illustration the bachelor thesis contains examples of the calculation and accounting of deferred tax and the calculation of disposable profit and income tax payable. The thesis also includes analysis of deferred tax of P-D Refractories CZ a.s. for a period of six years.
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Accounting and tax records for purposes of determining the tax base of individual entrepreneurs
Svoboda, Jiří ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This thesis deals with the analysis of accounting and tax records for purposes of determining the taxable income of individual entrepreneurs. At the beginning of work are defined terms related to business and revenue generated by the entrepreneur under the Act on Income Tax which may be acquired and thus affect the tax base. The following chapters describe the principles of keeping tax records and accounts, each of these chapters ends with an analysis of what the entrepreneur has to do at the end of the reporting period and also describe some selected effects on the income tax base in the conduct of these two registers. The conclusion is a complex example that demonstrates the practical use of both records and highlights the differences in tax base for tax accounting and bookkeeping.
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Trading result versus tax base from corporate income
Srbená, Adriana ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The goal of the thesis is to make reader familiar with the issue of modification a trading result to a tax base and practical illustrations of necessary processes when calculating due tax. This is demonstrated especially by the methods of raising or reducing trading result in accordance with Czech accounting legislation. The thesis deals with description of items that can influence a tax base. These are mainly depreciations, reserves and adjustments. One of the parts describes the ways of influencing a tax base in case of obligation of recording according to IFRS. The thesis mentions the problems linked with this as well.
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Deferred and payable tax in accounting of Slovak Republic
Bilický, Peter ; Jirásková, Simona (advisor) ; Pelák, Jiří (referee)
This bachelor thesis deals with the deferred and payable tax, and specific conditions of their aplication in Slovak legislation. The content of this work is a general explanation of the issue of deferred tax and concepts that are closely related to it, such as deferred tax assets, deferred tax liabilities,etc. Attention is subsequently, paid to deferred tax accounting perspective and different issues from which the obligation to account for deferred tax arises. For the sake of explanation and practical demonstration of the calculation of deferred tax a complete example of this issue from a fictitious company is included in the apendix of this thesis.
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Liquidation of the company
Procházka, Michal ; Jirásková, Simona (advisor) ; Randáková, Monika (referee)
This work deals with the liquidation of the company focusing on commercial companies. It describes whole process of liquidation from decision to liquidate to delete the company from the Commercial Register. The work also focuses on legal, accounting and tax site of liquidation. Accounting practices in the liquidation process are illustrated on the example of a fictive company.
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Tax control in accounting and legal context
Vrbová, Lenka ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The bachelor thesis gives a handle for the purpose of a tax control issues unconventionally, by combining the two perspectives, law and accounting. It defines the basic concepts, which are tax administration, tax administrator, tax control. Tax control is characterized from the perspective of law, it's initiation, progress and termination. It also deals with the rights and obligations of the taxpayer and the tax administrator, which are imposed to them for the purpose of tax control by the Tax Procedure Code. The work focuses on selected accounting areas that tax administrator most scans. Ordering these selected areas within the chapter respects the process of transformation of the accounting profit before tax at the corporate tax base. At the end there are connected the selected findings from the published financial controls Czech tax administration.
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The influence of accounting methods on the tax base of income tax
Svitlík, Martin ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
The thesis try to answer the question if it is possible to influence the tax base of corporation income tax by different accounting methods, and thus the final tax liability. The opening theoretical chapters deal with the relationship between accounting and taxation. Following chapters analyse parts of accounting and try to find accounting cases, which would confirm the claim. At the end of each chapter is placed the example which clearly demonstrate the idea written above.
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Harmonization of accounting in the European union
Lelková, Petra ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
The goal of the bachelor thesis "Harmonization of accounting in the European union" is to describe the process of harmonization of accounting systems and evaluate their differences in relation to the Czech Republic. The first part focuses on factors, which lead to the differences in accounting systems. The second part already focuses on the harmonization of accounting, including also the IFRS related to EU. The following part is dedicated to regulation of accounting in the Czech Republic. In the last two parts is described the regulation of accounting in the Slovak Republic and the Republic of Poland. There is also analysed the diversity of the accounting laws of these countries with the Czech Accounting Act.
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