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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Accounting valuation and prices in the Income Tax
 Vopalecká, Anna ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The aim of the thesis is to describe the problems of accounting valuation and issues, connected with prices, which are used for income tax purposes. First there is the issue of accounting valuation with giving emphasis on valuation which is governed by Czech law, because the tax base from income for certain taxpayers is based on the profit or loss in accordance with Czech law. Because of the fact that the Czech methodology is progressively closer to International Financial Reporting Standards some differences will be mentioned between the Czech methodologies and IFRS. The next section explains in detail the prices which are used in accordance with the law on income taxes. In the practical section, some examples will be given to show the difference between the valuation for accounting purposes and income taxes. In conclusion, the analysis of financial statements of corporations reporting according to IFRS there is performed. The aim of this analysis is to find out which valuation method entities prefer, if International Financial Reporting Standards allow a choice between more types of methods.
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Annual report of contributory organization – Jeslová a azylová zařízení České Budějovice
 Vopalecká, Anna ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The aim of the bachelor work is to find what makes a good annual report of contributory organizations and discover atypical features that are associated with it. At the beginning of theoretical part, definition and characteristic of public sector organizations and non-profit organizations are explained. After that the differences between two types of contributory organizations are specified in the bachelor work. The theoretical part is mainly focused on the usual parts of annual report of contributory organizations and Czech legislation governing it. The annual report of Jeslová a azylová zařízení České Budějovice is evaluated in the second practical part. Its strong and weak points are identified based on the theoretical part. At the conclusion of this bachelor work, the presentation part of annual report of Jeslová a azylová zařízení České Budějovice is positively evaluated. On the other hand, it is recommended that the organization should focus more attention on the financial part of annual report.
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