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National Repository of Grey Literature

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Employee benefits (accounting and tax view) Horká, Alžběta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee) The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment. Detailed record

Odložená daň v českém účetnictví Horká, Alžběta ; Mejzlík, Ladislav (advisor) Smyslem této práce je poukázat na významnost účtování o odložené dani. Prostřednictvím fiktivní firmy jsou nastíněny vybrané tituly vedoucí ke vzniku odložené daně. Na příkladu těchto titulů je čtenář nejprve seznámen s teorií vztahující se k danému titulu, pak následuje rozbor titulu z hlediska praktického. Cílem praktické části je aplikovat teoretické poznatky na reálný příklad, přiblížit problémy či nejasnosti, které se mohou v souvislosti s daným titulem vyskytnout, a nastínit jejich řešení. Důležitou složkou analýzy jednotlivých titulů je pak ukázání dopadu účtování o odložené dani na patřičné účetní výkazy. Detailed record

See also: similar author names
1	HORKÁ, Anna
2	Horká, Adéla
2	Horká, Alice
2	Horká, Aneta
1	Horká, Anežka

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