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The comparison of accounting and tax depreciation in the Czech and Slovak Republic
Purgyiová, Mária ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this study is to explain the meaning and the method of determination of depreciation and to compare the systems of depreciation of assets in the Czech and Slovak Republic. The first chapter describes and analysis the tax and accounting depreciation from the point of view of the Czech Republic. The second and third chapter evaluates tax and accounting depreciation of assets in the Czech and Slovak Republic and also explores the differences between them. The last chapter contains the main differences in the form of examples and calculations.
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Comparison of accounting and tax depreciation of fixed assets
Staněk, Petr ; Trnka, Michal (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis is focused on accounting and tax depreciation of fixed assets, both in terms of the current czech legislation, as well as the methodology for their calculation. The first part deals with the complete theoretical knowledge necessary for the correct identification of fixed assets and the subsequent calculation of the accounting and tax depreciation. On the general practical example, which is contained in the second and third part shows the procedure for depreciation methodology.
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Tangible fixed assets in terms of accounting and tax
MARKOVÁ, Michaela
The goal of bachelor's thesis is to analyse the long-term tangible assets from both accounting and fiscal view, to compare individual aspects from the impact on the corporate income tax view and to appraise the given situation in the selected accounting entity. The theoretical part treats the approximation of the differences between the accounting and fiscal view on the long-term tangible assets. It deals with the defining of the long-term tangible assets, technical appraisal and the depreciation methods from both views as well. Its part is also addicted to the dilemma of the acquisition, the appraisal and the consequential retirement of the long-term tangible assets. Last but not least it points to the differences of the accounting and tax depreciation and to the impact on the income tax base. The practical part is focused on the analyse execution of the accounting and tax deprecitation of the long-term tangible assets in the selected corporate. The content of the analyse is to show the depreciation impact on the income tax base and the consequential analysis. Furhtermore the practical part is addicted to the dilemma of the technical appreciation and the appropriate potentiality that may occur in terms of the long-term tangible assets depreciation of the given accounting entity. Likewise it contains the analyse of the accounting and tax methods, the consequential appraisal and the summary. Not least it deals with the latest methods of the long-term tangible assets retirement.
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Depreciation policy of an entity and analysis of its impact on economic result
NOVOTNÁ, Petra
The subject of my bachelor thesis is ?Depreciation policy of an entity and analysis of its impact on economic result.? I deal with methods of depreciation of long-term tangible assets. In the theoretical part, I focus on characteristics of long term assets and their accounting and tax depreciation. Documentation and necessary information for my bachelor thesis were provided by Mr. Jiří Jíša, an entrepreneur who keeps double-entry accounting. The practical part shows the calculations of tax depreciation of two selected assets. I calculate depreciation, accumulated depreciation and net book values and I compare various depreciation method. These calculations are shown also in graphs. At the end of my thesis, I recommend the most suitable method of depreciation to a concrete entity. The aim of my thesis was to analyze the methods of depreciation of long-term tangible assets and to determine the impact of the concrete method on the economic result and income tax base.
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Comparison of accounting and tax depreciation of long-term assets in the Czech and Slovak Republics
Koláčková, Ivana ; Ďurianová, Gabriela (advisor) ; Molín, Jan (referee)
The objective of this work is to compare the systems of accounting and tax depreciation of long-term assets in the Czech and Slovak Republics, according to the valid legislation on 1. 1. 2011. The first two chapters are devoted to the analysis of Czech accounting and tax regulations. The next two chapters focus on the depreciation of long-term assets in the Slovak Republic and its comparison with Czech legislation. The fifth chapter summarizes the differences of both systems. Both accounting systems do not differ fundamentally, however, we find greater differences in the issues of tax depreciation, where the more scope for optimization of the tax base is left for Czech taxpayer.
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Preparing of the company on final accounts
Dvořáková, Eva ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The thesis deals with the preparation of joint stock companies on the final accounts, therefore, preparation of financial statements. There are described and listed the various operations to be performed before the closure of the books and then assembling the financial statements. Subsequently, the entire theoretical part of the thesis are applied to the company Inovační technologické centrum - VÚK, a.s..
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Accounting and tax aspects of tangible assets
KRABCOVÁ, Jana
This bachelor thesis treats longterm corporeal property problems aimed at their tax and accounting aspects. The objective of this bachelor thesis is to analyze the influence of accounting and tax rebate on the income tax base. The theoretical parts deals with longterm characteristics of the corporeal property from the accounting and tax point of view. Moreover, the problems of evaluation of property are mentioned, and the means of acquiring and discarting longterm corporeal property and ways of amortization are specified. The practical part shows the process of accounting and tax rebate and their influence on the income tax related to concrete property of a certain company.
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Depreciable tangible fixed assets
Kadeřábková, Dana ; Randáková, Monika (advisor)
This bachelor thesis deals with the topic of depreciable tangible fixed assets. It describes all stages that the tangible fixed assets passes in the company. It contains also the determination and valuation of tangible fixed assets. There are defined methods of tax and accounting depreciation. The various methods are explained with practical examples and calculations. Conclusion of the thesis is devoted to basic methods of disposal of tangible fixed assets.
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Application of tax depreciation in the Czech Republic
Bulušková, Andrea ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis analyses tax depreciation of tangible assets in the Czech Republic. Thesis concentrates on impact of tax depreciation on income of juristic persons. The work is divided into three chapters, which are logically connected. The first chapter descibes fundamentals and function of depreciation. There are the differencies between account and tax depreciation. The second chapter defines tangible assets, entrance price and methods of depreciation. Entrance price of tangible essets is transmitted into the expenses through tax depreciations gradually in several terms. Model situations of tangible assets tax depreciation use are in the third chapter.
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The accounting depreciation and the tax depreciation of tangible and intangible fixed assets
Vláčilová, Lenka ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech legislation. In the area of the tax depreciation the different concept called investment pool used in the economies of other countries is stated. Finally, the intended changes in the accounting legislation and the tax legislation in the following years are mentioned.
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