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National Repository of Grey Literature

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Lease according to czech accounting laws and IFRS Schmidová, Monika ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee) The final thesis deals with method of accounting and reporting leasing transactions. It focuses on czech accounting laws and reporting according to International Financial Reporting Standards. The practical part consists of transfer of real lease contract from the czech accounting to IFRS and research of annual reports. The research is focused on compliance with disclosure requiremqnts of IFRS. Detailed record

Účetní a daňové odepisování majetku Schmidová, Monika ; Míková, Marie (advisor) Bakalářská práce se zabývá způsoby účetního a daňového odepisování dlouhodobého majetku. Zaměřuje se zejména na právní úpravu České republiky. V první části práce je vymezen odepisovaný dlouhodobý majetek, následují různé druhy účetních odpisů a daňových odpisů doplněné o praktické příklady. V závěru práce je zmínka o odložené dani, která vyplývá z rozdílné výše účetních a daňových odpisů. Detailed record

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5	Schmidová, Martina

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