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Fixed assets in terms of Czech accounting legislation and IFRS
ŠTEMBERKOVÁ, Sandra
The master thesis compares the differences between Czech Accounting Legislation and International Financial Reporting Standards regarding long-term assets. The thesis is divided into two major parts, such as theoretical and practical The theoretical part of the master thesis comprises theoretical information concerning issues of long-term assets. Firstly, there is the definition of long-term assets, then the ways of acqusition, valuation, depreciation and elimination are described from the point of view of the Czech Accounting Legislation. According to the International Financial Reporting Standards long-term assets are defined by two main standards which deal with their issues. The aim of the theoretical part is to analyse differences between the Czech Accounting Legislation (CAL) and the International Financial Reporting Standards (IFRS) in the field of long-term assets. In this part of the master thesis the key differences between these two accounting systems are to be found and described. The aim of the practical part is to apply the differences between CAL and IFRS on the particular subject. The theoretical findings are applied on the concret examples on which is explained how accounting transactions affect profits and balance sheet both in terms of the Czech Accounting Legislation and the International Financial Reporting Standards.
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Of depreciation of assets
BERKOVÁ, Lenka
Bachelor's thesis deals with the issue of depreciation of assets. The aim of this work is to compare methods of depreciation according to the rules of Czech and Austrian principle. In the theoretical part are described the basic facts regarding the long-term assets, who is entitled to amortize, principles and methods of depreciation. In the practical part describes the system that works in the firm. It is made of Czech depreciation on a property and the depreciation of the Austrian with a description of the comparison methods.
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Influence amortize long-term assets on income from operations - analysis of Czech accounting recipe and IFRS
VALDMANOVÁ, Dagmar
This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.
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Longtime estate and investment activity of the company
VRÁNKOVÁ, Vladimíra
This Bachelor´s thesis is focused on fixed assets and especially tangible fixed assets and the investment activity of the company. The objective of this thesis is the analysis of fixed assets and evaluation of the investment activity in a particular company. First of all, I have analysed total assets of the company and then I have paid my attention, especially, to tangible fixed assets, which is evaluated from the point of view of level, structure, use and equipment. The analysis of the investment activity is focused on evaluation of a particular investment action.
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Financing in leasing of company, compared to other methods of financing
VESELÁ, Věra
This master thesis is intent on the financing of the long-term assets at its acquire. The master is the compare of the leasing financing and other ways of financing. In thesis there are characterised the long-term assets, leasing-financing and alternative sources of financing. Everything is applicated on the case of the concrete long-term assets at the select company. Comparing and evaluation of four variants financing of the assets {--} the purchase from own means, the possibility of the bank credit and two variants of the leasing financing {--} is execute from the standpoint of the absolute financial pretentious and comparing from the standpoint of the costing pretentious, where are expended costs transfer to the present value.
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Audit in small and medium business
Marešová, Edita ; Pelák, Jiří (advisor)
The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.
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Accounting and tax consequences of uncommon ways of fixed assets acquiring
Žaba, Martin ; Skálová, Jana (advisor)
The aim of this thesis is to provide an overall and comprehensive survey of fixed asset problems from an accounting and tax point of view, especially about mutual dissimilarities of these two approaches. The thesis is divided into three parts. The first one is concerned with a general treatise on dissimilarities of the accounting and tax approach to fixed assets, especially in areas of acquiring, evaluating, depreciation and its elimination from use. The second part of my thesis deals with specifics witch are connected with acquiring of fixed assets by owner's investments, donations or during mergers of companies and by other uncommon ways, including tax impacts of these transactions. The third part is focused on a deferred tax, as a result of a discrepancy between accounting and tax regulations and its application to problems described in the second part of my thesis.
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Animal production according to the Czech accounting standards
Pospíšilová, Kateřina ; Dvořáková, Dana (advisor)
The subject of my work is the animal production according to the Czech accounting standards. The bachelor thesis is divided into two parts: a theoretical and a practical. In the theoretical part I deal with specifics, forms of evaluation and accounting animals in short- term and long-term assets in the Czech Republic. In the practical part I apply a piece of knowledge mentioned in the theoretical part on concrete examples. For this reason I visited one agricultural company Zevo Střelice a.s. and I got many valuable information.
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