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Accounting of property developer
Benýrová, Pavla ; Pelák, Jiří (advisor) ; Hora, Michal (referee)
The diploma thesis deals with accounting issues of property development. The main aim of the thesis is to determine why financial statements based on Czech accounting rules of some property developers are significantly different. Additionally this thesis define how various aspects of property development influence accounting. Theoretical knowledge is shown from practical side by using the example of a fictional case study.
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The real estate cadastre in the legal regulations of the Czech Republic
EGNER, Jakub
The purpose of this bachelor study was to summarize the evolution of possession and at the same time then inform about ownership relations and other real rights. The bachelor study is particularly focused on the structure and activities of public bodies, under the authority of which these legal relations arise. It is significant in the bachelor study that it mentions changes that will soon affect this area. They are in essence an outcome of long-continuing work aiming to solve problems with changes in the given area, and also amendments to those provisions, the legal forces of which have been surpassed by other legal regulations, or which do not correspond with such regulations. In the bachelor study, I describe data that are registered and processed in the real estate cadastre. I compare and describe real estate record and registration by the state notary's office. Also, I tried to describe ownership and other rights to real estate records performed by the real estate cadastre, in an intelligible and clear way. I mention also transfers of flats and housing units. I mention examples of records and frequently made mistakes in these acts. In the end of the bachelor study I propose some changes.
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