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Intangible assets and research and development according to IFRS and ČÚS
Morávková, Barbora ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with reporting of intangible assets with a focus on research and development under the rules of Czech accounting standards in comparison with International financial reporting standards. The goals of this thesis is to analyse the results between both systems mainly using the methods of comparison at first in the theoretical and then in the practical part using financial statements according to Czech accounting standards and International financial reporting standards. In this bachelor thesis, I have concluded that although there is harmonization between the two systems, in the issue of intangible assets and research and development there is still big difference and more truly and faithfully picture of reality, thanks to its detail given, is coming with International financial reporting standards.
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Účtovné a daňové problémy dlhodobého majetku
Osadská, Daniela
The bachelor thesis is focused on issues of fixed assets from the accounting and taxing point of view. I applied the theoretical knowledge on particular accounting unit of the DRUKOV Company. My main goal was to find out what mistakes were made by the company during accounting of fixed assets. The thesis has two parts, theoretical and practical. The first part is dedica-ted to theoretical knowledge of fixed assets. In the practical part of the thesis, with the help of internal documents of the Company, I analyzed fixed assets and its accounting. I find out that lot of mistakes were made. I suggested recommendations, which could help accounting unit to the future.
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Účetní a daňové chyby v oblasti dlouhodobého majetku
Květáková, Lenka
Květáková, L., Accounting and tax errors in fixed assets. Brno: Mendel university in Brno, 2014. The work is divided into theoretical and practical parts. The theoretical part con-sists of two chapters. The first chapter of this part contains a particular characte-ristic, definition and identification of various types of assets: tangible, intangible and financial assets. Another section concentrates on property valuation, property acquisition, technical improvements, depreciation of property and means of disposal of fixed assets in use. The second chapter of this section focuses on accounting and tax errors in fixed assets and repairs. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. The practical part contains an introduction to selected company. Further analysis of the company's assets accounting, disclosure of the mistakes committed by the company and their repair. In conclusion, I propose recommendations, which the company can avoid these mistakes in the following period.
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Valuation of company Shean, Ltd.
Širůčková, Veronika ; Mařík, Miloš (advisor) ; Luxemburk, Patrik (referee)
The dimploma thesis deals with the determination of the market value of equity Shean, Ltd., which is focused on creation of e-shop and websites projects. The thesis consists of 5 parts: Strategic Analysis, Financial Analysis, Valuation of Software OmnixCMS, Analysis of value generators and Valuation. The paper used valuation methods EVA Entity and market comparison method. The work also includes valuation of an intangible asset for valuation purposes by EVA Entity.
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Research and development and valuable rights in Czech accounting legislation
Blažek, Michal ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The aim of the thesis is to create a manual for people who account for valuable rights and research and development in accordance with Czech legislation. The first part defines the terms intangible assets, fixed assets, research and development, valuable rights, capital improvements and goodwill. The second part specifies valuable rights, especially copyrights, patents, utility models, industrial designs, trademarks, know-how and domain names. This part is also focused on a valuation in owner's accounting, market valuation and valuation during business combinations, accounting for acquisition, amortization and decommissioning of valuable rights. The thesis mentions basic differences between accounting and tax legislation and between Czech and international accounting standards. The third part deals with research and development. Research and development is the driving force of the civilization and progress of whole society. It is evaluated most frequently by yield-based valuation methods, exceptionally by market or cost-based methods. It is supported by the state through grants, subsidies or tax reliefs. It is amortized by time or performance-based methods. The practical part deals with accounting for research and development and valuable rights in corporation when launching a new product.
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Valuation of Domain Name
Dávidová, Lucia ; Svačina, Pavel (advisor) ; Bílá Čížková, Michaela (referee)
The main goal of this work is to evaluate the market value of the Internet domain, Fotečky.cz, at the 1st in January 2012, for the purpose of subsquent selling the domain on the market to the potential buyer. To correct evaluation, method of multi-period excess earnings and method of the license analogy are used.
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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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Tangible and intangible investment goods based on czech legislature and IFRS
Skuhravá, Tereza ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
Tangible and intangible investment goods, its determination, disposition, evaluation, technical improvements, depreciation, disabling, comparing czech legislature and IAS/IFRS
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Intangible assets in world respected accounting systems
Jirka, Jiří ; Krupová, Lenka (advisor) ; Šubrt, Zdeněk (referee)
The diploma thesis focuses on intangible assets especially from IFRS point of view. Then principles of IFRS are compared with principles of US GAAP and Czech regulation. This thesis provides theoretical base which is explained on practical examples. Finally, the study on goodwill from business combinations and its impairment is carried out. Author evaluates its results and he is trying to clarify cause of high recorded goodwill.
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