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National Repository of Grey Literature

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Účetní a daňové aspekty odpisování dlouhodobého majetku Kratt, Kateryna ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee) Práce vymezuje majetek z hlediska účetnictví a daně z příjmů podle platné české legislativy, a tím je v práci zodpovězeno na otázku, zda se jedná o majetek, jehož výdaje na pořízení je nutno dle stanovení české legislativy rozložit do více časových období, s čímž souvisí i volba metody odpisování, kterou může podnikatelský subjekt aplikovat v souladu s odpovídajícími právními předpisy. Nebo se jedná o majetek, při jehož pořízení vynaložené prostředky může podnikatelský subjekt jednorázově zahrnout do nákladů. Práce vysvětluje důvod existence odložené daně a porovnává úpravu odpisů podle české legislativy s úpravou podle IFRS. Detailed record

Účetnictví v podmínkách zemědělského podniku Vejmelková, Veronika ; Mejzlík, Ladislav (advisor) Popis účetnictví v zemědělství dle specifik v dlouhodobém majetku a zásobách, charakteristika jednotlivých položek. Účtování, odpisy a oceňování jednotlivých položek zásob a dlouhodobého majetku. K jednotlivých položkám podrobné účtování situací, ke kterým dochází v zemědělském podniku. Detailed record

National Repository of Grey Literature : 261 records found   260 - 261  jump to record:

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