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National Repository of Grey Literature

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Evidence a oceňování zásob ve výrobním podniku Klimková, Jana ; Pintová, Jaroslava (advisor) ; Činčura, Jindřich (referee) Práce se zabývá vymezením zásob, metodami evidence zásob a oceňováním zásob podle platné právní legislativy ČR, podle IFRS/IAS a US GAAP. V práci jsou teoretické poznatky srovnány s praxí vedenou u výrobní společnosti a formulovány doporučení k nápravě nepřesných postupů. Detailed record

Technické zhodnocení Macháčková, Michaela ; Koubová, Libuše (advisor) ; Pintová, Jaroslava (referee) Analýza § 33 zákona o daních z příjmů. Pojmy rekonstrukce a modernizace, nástavby, přístavby, stavební úpravy. Opravy a údržby. Nájemní vztah a technické zhodnodnocení v případě pronajatého majetku. Technické zhodnocení v případě spoluvlastnictví. Vymezení majetku, odpisování a účtování technického zhodnocení. Vstupní cena a zvýšená vstupní cena Detailed record

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