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Deferred tax in Czech republic
Kervitcerová, Ludmila ; Randáková, Monika (advisor)
Bachelor project is based on deferred tax in Czech republic. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well.
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Adjustment of accounting profit on tax base
Kalivodová, Tereza ; Randáková, Monika (advisor)
The goal of my thesis on " Adjustment of accounting profit on tax base" is explain the issues the survey of the tax base. I specifically focus on finding profit on an accrual basis, on costs, which for tax purposes can or cannot be recognized and at the end of the impact of income tax on disposable income.
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Financial leasing for passenger vehicles
Klímová, Marie ; Randáková, Monika (advisor)
The main goal of this bachelor's thesis is to create a comprehensive view of the problematics of the financial leasing passenger vehicles. The first part is focused on characteristics of leasing and individual accounting and tax documents. Then it describes changes in the Czech legislation from 1. 1. 2004 to 1. 4. 2009. These changes are illustrated on concrete examples, as well. It is also described accounting view at the financial leasing (by lesee and by leasing company). The final part of this work describes special cases of financial leasing and their book-keeping.
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Income from operations -- the comparison of the Czech legislation with the US GAAP regulations
Horváth, Miroslav ; Randáková, Monika (advisor)
In my bachelor work called "Income from operations -- the comparison of the Czech legislation with the US GAAP regulations" I have focused on the question of reporting of the income from operations according to two different accounting systems. I have chosen the US GAAP because of their unique position in the world. There are notable differences between Czech and American income from operations, such as different view of recognition of the expenses and of the revenue. Very significant difference is also activation. It is related to the expenses classification used in Czech Republic. There is not such a concept in the American system. Another difference is in the form of income from operation. In Czech Republic it is fixed, while in USA it is not fixed and it is modified with reference to the significance of items. In our time of globalization, all of the systems influence each other and there is an intention of merging. Therefore it is important to take into consideration other systems, try to learn pluses and to include them into the Czech accounting system.
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Stocks in accounting
Jakoubek, Tomáš ; Randáková, Monika (advisor)
This bachelor thesis deals with the issue of registration and valuation of stocks and comparing Czech accounts with International Accounting Standards. The first two chapters briefly characterize the different types of assets and stocks in terms of defining the Czech accounting legislation. In other parts of the work are described methods of stock and their comparison. The following chapter is devoted to the methodology for valuing stocks. The last two chapters focus on methods of valuation under IFRS and the definition of individual differences with the Czech legislation.
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