|
| |
|
|
Evaluation of the Financial Situation of the Selected Company and Proposals to its Improvement
Polášková, Lucie ; Volas, Martin (referee) ; Zemánková, Lenka (advisor)
This thesis deals with evaluating the financial situation of the company LIPOELASTIC a.s. through deployment of specific tools of financial analysis. The data necessary for financial analysis comes from financial statements of the company. Structure of the thesis is divided onto three parts. Theoretical part contains a set of crucial terms, methods and workflows which are important for designing the individual parts of financial analysis. These methods are practically applied in the practical part. Last part includes the proposals and measures for enhancing financial situation of the company.
|
|
|
Accounting in Accordance with Czech Accounting Law and IFRS
Baladová, Iveta ; ing.Ivana Teinerová (referee) ; Fedorová, Anna (advisor)
The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and compares the subject of accounting according to Czech accounting legislation and IAS/IFRS.
|
|
|
Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
|
|
| |
|
| |
|
|
Audit of fixed assets
POLNAROVÁ, Taťána
The thesis deals with the audit of fixed assets from the perspective of national and international legislation, but also focuses on the work of an auditor in an international company. The objective of the audit was to verify a selected area of the financial statements. The audit was performed in accordance with the applicable legislation on auditing in the Czech Republic, i.e. the Act on Auditors, the Code of Ethics, International Standards on Auditing and its related application clauses. All preliminary activities performed prior to the commencement of the audit, such as risk assessment of the engagement, verification of the internal control system, fraud risk assessment and determination of materiality level, were performed. In addition, the part of the financial statements examined, the fixed assets area, was verified by means of reliability tests, substantive tests and detailed tests. Data synthesis was used to evaluate the results of the fixed asset audit and to prepare the basis for the auditor's report. Finally, the auditor's report was prepared and recommendations for the company in the area of fixed assets were formulated.
|
|
|
Closing of accounting and financial statement
ŠTĚPÁNOVÁ, Eliška
This bachelor's thesis focuses on the issue of financial statement and closing of accounting in selected company. This thesis characterizes the selected company and introduces the reader to the procedures of individual activities in the process of closing of accounting and to the procedures of processing documents for financial statements that take place there and is interested in the processing of financial statement. The aim of the thesis is to evaluate the work procedures related to the closing of accounting and the processing of the financial statement. Furthermore, the thesis deals with the issue of compiling documents related to financial statements, especially balance sheet, profit and loss statement and annex according to Czech accounting regulations. Data for the practical part of the work were obtained directly in the selected company in the form of personal interviews.
|
|
|
Valuation of the selected company
COUFALOVÁ, Kateřina
The aim of this diploma thesis is to determine the market value of the selected company. For this purpose, the yield method of discounted cash flows in the variant was chosen. The data used to calculate the market value of the selected company were drawn from publicly available sources and from the financial statements of the valued company STAVOKLIMA s.r.o. for the years 2015 - 2019. Subsequently, a forecast was made for the years 2020 - 2024. The theoretical part is based on sources, which are listed in the bibliography. Terms and analysis, which precede the calculation of the value of the company, along with all the used valuation methods, are analyzed in the theoretical part. The practical part is focused on a the specific company and uses the procedures described in the theoretical part of this thesis.
|
|
|
Analysis of financial statements - comparison by individual legal regulations.
ROSENDORFOVÁ, Karolína
Building on historical traditions, customs, the economic and legislative environment, accounting regulation in different countries takes place in different forms and by different bodies. Currently, the main accounting standards in the world are International Financial Reporting Standards (IFRS) and US Accounting Standards (US GAAP). This thesis deals with the definition of main elements of financial statements as well as with the methodology of their compilation, both from the perspective of these standards and further according to the Czech accounting legislation (CAL). The practical part of this thesis is aimed at identifying significant differences in the financial statements of a selected sample of companies, whose sectoral activity is related to the concept of the circular economy, taking into account the use of different reporting standards, namely in comparison between IFRS and CAL.
|
guest ::
