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Accounting methods for business combinations
Hlaváčová, Jana ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.
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Difference between tax base and economic result of legal entity
Švára, Miroslav ; Zelenková, Marie (advisor)
The aim of the Bachelor thesis is to prove despite all connection just a difference between a tax base and an economic result, to presence facts demonstrating, that a tax base is, in spite of all seemingly closing steps to a synchronization with an economic result, diverse from its and that not all the procedures lead to mutually approaching, but on the contrary the procedures press often on approaching regardless on an essence accounting concepts. Initially a reader will be put on by a theoretic way to issues with a brief outlining attributes of an accounting and a tax system and their specific features, which cause difference between them. Subsequently the thesis will be focused on the each realm, which I consider as the most important and which illustratively shows homogeneity of both systems and in this connection they emphasize mainly dissimilarity, which in this way contrast in the apparent sameness of their methodic elements.
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Permanent and transitional changes in the value of assets and liabilities in the financial accounting
Hrubošová, Kristýna ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
Thesis deals with issues of recognition and capture of permanent and temporary changes in the value of assets and liabilities in financial accounting from the perspective of International Financial Reporting Standards (IFRS), US generally accepted accounting principles (US GAAP) and the Czech accounting law. Top of the thesis discusses the bases for accounting for changes in the value of assets in the accounts - attention is paid to the fundamental accounting assumptions and principles, cost basis, latent reserves and deferred tax. A separate section compares the issue of depreciation of fixed assets in terms of IFRS, US GAAP and the Czech accounting law. The main part discusses the rules for identifying and capturing the transitional changes in the value of assets and liabilities in their subsequent valuation rules under IFRS, US GAAP and Czech accounting regulations. There is also the issue of exchange rate differences.
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Exchange differences in statements financial
Borovková, Jana ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The thesis describes questions of exchange differences in accordance with czech generally accepted accounting principles and in accordance with the International financial reporting standards. The thesis explains exchange rates used on the Czech Republic and czech accounting principles. The second part of this thesis is focused on International financial reporting standards. It makes clear what the functional currency is. It describes translation from the local currency to the functional currency and the translation from the functional currency to the presentation currency. It relates consolidated financial statement in the view of exchange differences.
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Corporate Income Tax in Accounting
Šámalová, Marie ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to describe in detail the issue of accounting treatment for income tax of legal persons in accordance with current accounting and tax legislation. For a comprehensive understanding of the theory display the corporate accounting is appropriate to first deal with the two systems separately and only then proceed to define the operating results, respectively. tax base as one of the bridges connecting the two systems. Transformation operating results for the income tax base is outside the corporate accounting. Information provided by accounting systems are the most important basis for the determination of the tax at the entity. An integral part of this thesis is a detailed description of the accounting operations, which may be an entity in relation to tax corporate income to meet during the accounting, respectively. period. For clarity, the final part includes practical examples of application of the tax accounting theory.
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Payment Cards and Financial Reporting of Transactions by Payment cards
Handlovičová, Zuzana ; Zelenková, Marie (advisor)
The aim of the bachelor thesis is to closely introduce not only the history of payment cards and their development but mainly the present and the contemporary position of this invention of the twentieth century. In the thesis I focus on the division of the cards, the newest technologies, possibilities offered to the clients and on the detailed analysis of the technical and accounting processing of the transactions carried by payment cards.
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Wage accounting
Knorová, Pavla ; Zelenková, Marie (advisor)
The main task of this thesis is to describe wage accounting in the Czech republic. The theoretical part of the thesis deals in particular with the legal regulations in the area of the Labour code, health and social insurance and taxes. The practical part represents the system of conducting wage accounting and displays the progresses in the calculation (especially differences between 2008 and 2009.)
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