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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Účetní a daňové souvislosti přeměn obchodních korporací
 Jaroš, Dominik
Jaroš D., Accounting and tax implications of business corporations’ transformations. Diploma thesis. Mendel University in Brno. The thesis deals with the methods of accounting operations solution during business corporations’ transformations in domestic Income Tax Law targeting on business income tax and with the implementation of tax solution of business corporations’ transformations applicable in the space of European Union that is created by the Council Directive 2009/133/EC of 19 October 2009 (Merger Directive), or previous versions thereof. The core of the following research is the evaluation of the attitude of Czech Income Tax Law to business corporations’ transformations from the view of its effectivity of the determined goal reaching, its structure complexity and connected tax subject duties.
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Daňové aspekty použití oceňovacích modelů v účetnictví
 Jaroš, Dominik
Jaroš, D. Tax Aspects of Valuation Models Usage in Accounting. Bachelor thesis. Brno: Mendel University, 2021. The thesis deals with connections between Income Tax Law and accounting regulations in the field of balance sheet items valuation and presents findings in logic connections. It describes all valuation models. The principle of historic prices is confronted with situations when Income Tax Law has to solve the cases in which the usage of another valuation models is necessary. This means not only the revaluation of foreign currency items at the balance sheet date assembling and fair value model but also the valuation in cases of non-monetary contributions into business corporations. The issue of the subsequent research is the quantification of mentioned effects of revaluation in order to find out if the approach of Income Tax Law is reasonable.
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See also: similar author names
1 JAROŠ, Dalibor
5 Jaroš, Daniel
29 Jaroš, David
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