National Repository of Grey Literature 21 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Transformation of the profit and loss into the tax base and analysis of the effective tax rate for business entities in the Czech Republic
Šupa, Vladislav ; Dvořák, Martin (advisor) ; Janhuba, Miloslav (referee)
The bachelor thesis solves the issue of determination of the corporate income tax for the legal corporate entities based in the Czech Republic and it looks into the issue of effective corporate tax rates. The aim of thesis is to describe a course of a corporate income tax determination from the origin of earnings before tax, through a transformation to tax base and to final tax duty. Another aim of this thesis is to describe effective corporate tax rates, the methods of their calculation and to make an analysis of the effective taxation in 60 business entities in four branches of Czech industry.
The impact of mergers and acquisition on the technical side of accounting
Šubrtová, Lenka ; Procházka, David (advisor) ; Janhuba, Miloslav (referee)
The diploma thesis introduces the obligations, details, links, contexts and circumstances of integration in relation to the technical aspects of accounting. It provides information on the motives that lead to decisions about company mergers and acquisitions, the phases and principles of these processes, analyzes possible risks, human factors, potential reporting issues, and other practical aspects of accounting management.
The Accounting View of Selected Operations in Equity
Macíková, Nela ; Skálová, Jana (advisor) ; Janhuba, Miloslav (referee)
This thesis deals with accounting and reporting of selected operations in Equity. The object of interest are three balance sheet items: Reserve fund, Advance for a profit share and Other profit and loss of previous years. The theoretical part is focused on general characteristic of Equity, its basic items and structure of related Financial statements. The indispensable component of this part is also more detailed specification of these three items. Attention is mainly focused to the payments and settlement of advances for a profit share, or accounting view corrections of mistakes from previous years and changes in accounting methods. The practical part is focused on an analysis of the annual reports of the capital companies in 2013-2015. The result is the evaluation of the frequency of occurrence, the use and justification of the analysed items in the annual reports of the companies.
The comparison of the accounting and tax field of the Czech Republic and Finland
Tomšů, Hana ; Molín, Jan (advisor) ; Janhuba, Miloslav (referee)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
The analysis of financial and tax implications of trade receivables
Pastvová, Barbora ; Gluzová, Tereza (advisor) ; Janhuba, Miloslav (referee)
The subject of this thesis are receivables and their recognition from the legal, accounting and tax perspective. It also deals with their classification among different groups. However, the main goal of this work is describing the issue of recoverability of receivables and ways to allow for this in accounting by means of impairment through allowances for doubtful accounts and writes off, all in accordance with financial and tax legislation. A chapter is dedicated to the topic of securing of the receivables using various instruments of the financial market. A practical part of the thesis analyses the recording and structure of receivables in a particular company, and assesses its success with using different approaches to claim their entitlement to the amount outstanding
Tangible fixed assets in Czech accounting regulation and International standards
Vojířová, Tereza ; Janhubová, Jaroslava (advisor) ; Janhuba, Miloslav (referee)
In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real company, which is governed by the Czech accounting legislation.
Forming and importance of the rules for accounting and reporting
Kubínová, Adéla ; Janhuba, Miloslav (advisor) ; Valášková, Mariana (referee)
This thesis deals with accounting issue regarding the rules for accounting and reporting. The fundamental part is a characteristic of generally accepted accounting principles, their forming and importance in the international financial scale. The aim of the thesis is to describe the process and conditions of the development of these principles and illustrate the impact of breaching of selected fundamental assumptions on the financial statements.
Development in the German valuation principles of accounting
Stryjová, Iveta ; Janhuba, Miloslav (advisor) ; Roubíčková, Jaroslava (referee)
The work is concerned with development of valuation principles in German accounting from the history to the present with respect to recent reform on the modernization of the accounting system. Emphasis is placed on international intervention in the internal accounting system with definition of the major influences that have on valuation. Furthermore, changes are captured in the approaches to the valuation methods for selected assets and liabilities. The aim is to provide information on the method of accounting regulation in Germany and to evaluate the current accounting system in terms of classical balance theories. The work focuses on the principles of valuation, first from a general perspective and then from the perspective of specific valuation procedures.
Modifications of Profit in Classical Balance Theories
Balek, Luboš ; Janhuba, Miloslav (advisor) ; Pakšiová, Renáta (referee)
The master's thesis focuses on the accounting concept of profit or loss. In the first part, the contemporary approach to the issue from both theoretical and practical point of view is described with the main focus on the determination of the distributable profit. The capital maintenance and value measurement are also dealt with for this purpose. Following the theoretical basics laid down in the previous part, the main approaches of classical balance theories are explained and their advantages and disadvantages pointed out in relation to their possible use in practice. The thesis contains illustrative examples and ends with a draft of a usable methodology based on the various concepts described in the text.
70 years formation of the Czech accounting practice
Šeborová, Nikola ; Janhuba, Miloslav (advisor) ; Zelenka, Vladimír (referee)
This dissertation work is historically oriented. It deals with the bookkeeping and accounting practice for the period 1918 - 1988. This dissertation work is divided into six periods, namely the following: The First Republic 1918 - 1938, The Second Republic and the Protectorate of Bohemia and Moravia 1939 - 1945, The period after World War II 1946 - 1951, The Accounting records 1952 - 1965, The Dual circuit accounting 1966 - 1974, The Single circuit accounting 1975 - 1989. This dissertation work is mostly focus on double-entry accounting. It gives an overview of the development of accounting terminology, financial statements, accounting books, purposes and objectives of accounting and accounting practice. Part of this dissertation work deals with the business education, especially the economically-oriented secondary schools.

National Repository of Grey Literature : 21 records found   1 - 10nextend  jump to record:
See also: similar author names
3 Janhuba, Martin
Interested in being notified about new results for this query?
Subscribe to the RSS feed.