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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Financing of Business Activities
Haumer, Ronald ; Plottová, Sylvia (referee) ; Heralecký, Tomáš (advisor)
The bachelor thesis is focused on financing business activities and a specific company on financing innovation of long-term assets of technical nature. The theoretical part provides a general overview of the topics of financing and there are characterizes the varoius types of analysis which are used to assess the state of organisation. In the practical part , the individual results of the analyzes are used , which serve to objectively evaluate the situation of the company and to draw another conclusion.
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Fixed assets in terms of accounting and tax
MICHALČÍKOVÁ, Lucie
This bachelor thesis is focused on fixed assets from an accounting and tax point of view. Its goal is to analyze the acquisition, accounting, valuation, disposal and, in particular, depreciation of fixed assets. These theoretical findings are further applied in the analysis of a specific company in the practical part of the work. A company operating a travel agency was selected for the evaluation of management in the area of fixed assets. According to accounting statements and internal materials, an analysis was carried out in the area of fixed assets, i.e. the methods of acquisition of fixed assets, their registration, accounting, and above all, the methods of depreciation were evaluated. Furthermore, other accounting and tax depreciation options were calculated, the differences between them and the impact on the income tax base were evaluated. The final part of the thesis summarizes the results of the practical part and contains recommendations for the company in the field of fixed asset management.
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Financing of Business Activities
Haumer, Ronald ; Plottová, Sylvia (referee) ; Heralecký, Tomáš (advisor)
The bachelor thesis is focused on financing business activities and a specific company on financing innovation of long-term assets of technical nature. The theoretical part provides a general overview of the topics of financing and there are characterizes the varoius types of analysis which are used to assess the state of organisation. In the practical part , the individual results of the analyzes are used , which serve to objectively evaluate the situation of the company and to draw another conclusion.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Tangible fixed assets according to Czech accounting regulations and IFRS
Šulc, Tomáš ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
In this bachelor thesis I will compare Czech accounting regulations with International Financial Reporting Standards (IFRS), focusing on accounting about tangible fixed assets. First of all, I will work out this issue from the point of view of Czech legislation, thereafter I will focus on differences arising from the international standards. This comparison will be supported by a case study in which I will make up and analyze financial statements according to both standards. These statements will be formed by accounting transactions in a fictitious company. From the results of this thesis it is evident that methods used by International Financial Reporting Standards are more precise in many cases and they also give more faithful view of economic transactions of the accounting entity.
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