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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Deferred tax in the consolidated financial statements at the transition from US GAAP to IFRS
 Zikirina, Kristina ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.
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Capital structure optimization of the N+N - Konstrukce a dopravní stavby Litoměřice Ltd company
 Zikirina, Kristina ; Štamfestová, Petra (advisor) ; Šlégr, Pavel (referee)
This Bachelor's Thesis examines the possibility of Ltd company capital structure optimization by the application of different financial analysis, methods and theories. The N+N - Konstrukce a dopravní stavby Litoměřice Ltd company, which was taken for this purpose, is an object of analysis: its financial condition has been studied and observed for the last 5 years. Solvency, profitability and debts rate are assessed from the look of long- and short-term horizon, as the costs of Equity, Liabilities and whole capital are estimated as well. Some theory-based appropriate options, which could provide an attainment of the capital structure optimization state, are subsequently offered. Performed analysis enables to conclude that in terms of certain requirements firms should applicate capital structure optimizing theory due to its useful assistance in making decisions in field of the capital profitability increase.
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