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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Tax and accounting aspects of external corporate financing
 Vytisková, Věra ; Procházka, David (advisor) ; Černý, Václav (referee)
The diploma thesis includes analysis of leasing and credit. It deals with history, legal framework, accounting aspects from both perspectives - Czech Accounting Standards (CAS) and even International Financial Reporting Standards (IFRS), defines and characterizes different kinds of these two types of external financing. In the practical part is compared financial leasing and customer credit from the perspective of the tenant or recipient of the credit. The examples that are used in the diploma thesis are real examples from practice. Both types of external financing are analyzed from two aspects (according to CAS and IFRS).
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Analysis of accounting and tax obligations from the perspective of small and medium enterprises
 Vytisková, Věra ; Procházka, David (advisor)
The content of this bachelor thesis includes changes of tax and accounting legislation of the Czech Republic. It deals with current treatment of tax records and accounting in the Czech Republic. It also describes position various changes to simplify the tax and financial burden. Through various questionnaires it compares impact of specific changes to entrepreneurs and small enterprises, accountants and accounting firms and public sector.
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