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Reporting of tangible fixed assets according to Czech and international accounting standards
STRNADOVÁ, Michaela
The aim of the bachelor thesis is to describe the reporting of tangible fixed assets in terms of Czech legislation and International accounting standards, which is used by companies located in the Czech Republic. The contents of the theoretical part is the definition of the reporting of fixed assets from the perspective of Czech accounting standards, which consists of definition, acquisition, valuation, depreciation, technical evaluation and elimination. Followed by the definition of the reporting of fixed assets from the perspective of International accounting standards with the same parts. The comparison between these two methods is concluded into the theoretical part. The practical part of this bachelor thesis is elaborated on the basis of specified examples. These examples are resolved with information from company ABC, s.r.o. The solution is performed first by using Czech accounting standards and then using International accounting standards. For each example the differences are indicated and described.
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Effect of Depreciation of Tangible Fixed Assets on Economic Results of Business
KREJČOVÁ, Jana
This bachelor thesis deals with the depreciations of tangible fixed assets and its impact on the economic results of business. The aim of the bachelor thesis is to survey the structure of tangible fixed assets in a chosen company, to analyse and to evaluate the methods of depreciation of chosen groups of tangible fixed assets in relation to real situation and economic results. The final aim is to suggest any possible solution of the depreciation policy of a company depending on detected results. . The theoretical part deals with the characteristic of fixed assets and tax and accounting depreciation. The practical part is focused on an unnamed limited liability company, whose business object is the retail sale of pharmaceutical products. In the practical part are calculated and then compared the various of methods of tax depreciation. There are also examples of accounting depreciation and subsequently deferred tax is calculated. The result of the work is to evaluate the depreciation policy of the company and to give a specific recommendations to the method of depreciation in subsequent periods.
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Financing Purchase of Long-Term Property in the Company
Mojžíšová, Petra ; Ing.Lenka Růžičková (referee) ; Fedorová, Anna (advisor)
The bachelor’s thesis deals with the financing of fixed assets. The theoretical part define individual funding opportunities: from its own resources, credit and leasing. In the practical part, these options are applied to the company for which the thesis processed. Financing options are presented based on actual data from individual institutions set up these options. Conclusion of this work is to evaluate all the options and recommendations of the most suitable solutions.
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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Improvement Proposal for Maintenance of Tangible Fixed Assets in Mechanical Engineering
Matejová, Alexandra ; Zahorová, Zuzana (referee) ; Mikulec, Luděk (advisor)
This master thesis focuses on the issue of tangible fixed assets management in the company HP spol. s r.o. which manufactures plastic bags and various technical parts. This thesis is based on the current state of the company and with attention to key areas such as care of the tangible fixed assets, organization and operation maintenance. The aim of the company analysis is to identify weaknesses and their resulting opportunities. In the next section are presented solutions to problems which were identified by analysis. Economic evaluation of the proposals with their benefits and timetable is carried out in conclusion of the thesis.
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Tangible fixed assets in Czech accounting regulation and International standards
Vojířová, Tereza ; Janhubová, Jaroslava (advisor) ; Janhuba, Miloslav (referee)
In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real company, which is governed by the Czech accounting legislation.
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