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Managemen Outputs for Financial Management of A Construction Organization
Štencl, Roman ; Vítková, Eva (referee) ; Chovancová, Jitka (advisor)
This thesis is focused on the financial management of the company. In the first theoretical part describes the basic concepts, which can be found in financial accounting, financial analysis and management accounting. In the practical part I analyzed the actual data, which gave me approached the company and then I gave them in context. The result of he thesis is a recommendation of management decisions from the perspective of business management.
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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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Long-term tangible and intangible assets in compliance with the IFRS in comparison with Czech accounting regulations
Koskubová, Monika ; Ašenbrenerová, Petra (advisor) ; Valášková, Mariana (referee)
This bachelor degree work deals with long- term tangible and intangible assets in compliance with the International Financial Reporting Standards, and compares these standards with Czech acounting regulations. The work consists in the analysis of the problem of long-term tangible and intangible assets, and focuses on the purpose of establishing international standards and Czech accounting regulations. The international standards are primarily set to satisfy the needs of creditors and potential investors. Their authors aim at setting unified and universal accounting regulations relevant for all of their users. Czech accounting regulations do not only serve as an information source for creditors and potential investors; one of their most important users is also the state which creates and amends Czech accounting legislative. Thus both the state and respective lobby groups do have a significant influence upon the final versions of the given regulations. In my work I intend to analyze what impact these substantial factors have on the form of accounting regulations, focusing on long-term tangible and intangible assets. The results I have presented show that the International Financial Reporting Standards allow the given units of account to describe the real and current situation more truly and faithfully, unlike Czech regulations. The reason is that the standards are more detailed and thorough, they contain a higher number of permitted methods and accounting techniques which reflect the real situation of units of account more accurately.
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Correlation of financial accounting and income tax in Russian Federation
Loginova, Polina ; Skálová, Jana (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is a general description of basic components of financial and tax accounting in Russian Federation and their correlation in theory and in practice. Firstly I explain basic accounting and taxation terms. Then I describe the influence of taxation on financial accounting, ways and problems of their cooperation and its solutions. The third part of this paper shows transformation of accounting profit into tax base of income tax by the example of real Russian company.
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Proposal of CCCTB Directive - a new direction in corporate income tax
Basáková, Karin ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The work deals with the current situation of the corporate income tax in the Czech Republic and the European Union. It analyzes the concept that the European Union intends to implement its territory - CCCTB concept and each chapter compares with Czech tax legislation. It discusses tax harmonization and coordination in the European Community. It also examines the relationship between tax and financial accounting within the European Union and describes the binding of a new concept of international accounting standards
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Internal accounting guidelines of company
Indrová, Vladislava ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is devoted to internal guidelines. It describes the legislation frame of Czech accounting, where the duties of setting up these regulations come from. The goal of this thesis is to describe and analyze the theoretical basis of accounting rules, define its meaning, purpose and then apply them in practise. The final outcome is analysis of the internal accounting rules in a selected accounting unit. Following are recommendations for possible changes or a suggestion for elaboration of new internal guidelines.
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Basic aspects of correlation of tax accounting and financial accounting in Russia
Torovik, Anastassiya ; Purina, Marina (advisor) ; Hora, Michal (referee)
The bachelor thesis deals with the description of financial and tax accounting in Russian Federation, compares them and determines the problematic aspects of the correlation between these two systems in theory and practice. This thesis is divided into two parts - theoretical and practical. The first section of the theoretical part tells about financial accounting. The second chapter is devoted to tax accounting and calculating income tax. The third chapter focuses on correlation between financial and tax accounting, explains their similarities and differences, deals with permanent and temporary differences and deferred taxes. The practical part shows correlation problems between these two sysrems by the example of the selected judicial decisions.
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