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National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
Taxation of Rent Incomes
 Laslová, Klára ; Ondrůjová, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis deals with problems of so-called private rental achieved under § ř of the Income Tax Act. The first part is focused on explanation the theoretical knowledge from the area of lease agreements, general taxation procedures and through definition of tax expenses of the lessors´s side. The practical part is processed tax analysis of a particular individual with continuity of technical improvement during one or more tax period.
Detailed record
Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
 Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
Detailed record
Changes in Consolidated Financial Statements as a Result of Changes in The Size of The Share in The Company
 Laslová, Klára ; Horák, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis focuses on the area of consolidated financial statements. In the theoretical part, the basic terms, methods and the system of consolidation of the financial statements are specified. In the analytical part, the company is presented and an assessment of the current situation is carried out. Subsequently, these findings are applied in the practical part, where a change in the consolidation method is proposed due to the sale of a portion of the ownership interest held in the subsidiary. In conclusion, the economic impact of the operation is assessed.
Detailed record
Taxation of Rent Incomes
 Laslová, Klára ; Ondrůjová, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis deals with problems of so-called private rental achieved under § ř of the Income Tax Act. The first part is focused on explanation the theoretical knowledge from the area of lease agreements, general taxation procedures and through definition of tax expenses of the lessors´s side. The practical part is processed tax analysis of a particular individual with continuity of technical improvement during one or more tax period.
Detailed record

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