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Intangible assets in world respected accounting systems
Jirka, Jiří ; Krupová, Lenka (advisor) ; Šubrt, Zdeněk (referee)
The diploma thesis focuses on intangible assets especially from IFRS point of view. Then principles of IFRS are compared with principles of US GAAP and Czech regulation. This thesis provides theoretical base which is explained on practical examples. Finally, the study on goodwill from business combinations and its impairment is carried out. Author evaluates its results and he is trying to clarify cause of high recorded goodwill.
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Protection of The Information in The Organization
Hlaváček, Jan ; Molnár, Zdeněk (advisor) ; Drtil, Jan (referee)
Protection of information and knowledge in organization in the context of the tumultuous development of information technology has become one of the most important areas where attention is directed by experts and the general public. It is a very large problem, affecting virtually all areas of the economy, with forays into the private lives of owners, members and employees of the organization. The protection of information and knowledge can be only regarded as data protection, as is generally perceived, but also to protect other assets of the organization, especially intangible assets. For this reason, the theoretical part deals with the legal aspects of privacy issues in the field of labor relations and on issues of definition and protection of intangible assets and intellectual property. The practical part of the survey focused on information security in the Czech Republic. The first part compares the state of the most common security incidents and threats in the Slovak Republic in 2008 and in the Czech Repubic in 2009, formulates recommendations and ways to prevent against the occurrence of security incidents. The second part compares the practical part of the state of information security in the CR between 2007 and 2009 under the headings of the respondents carried out the survey. The conclusion of this section summarizes the status of the security situation in those years and points to new aspects. The third part of the practical part is based on direct involvement in the preparation and implementation of the project PSIB for the period 2010 and 2011. It describes the status, methods of procedure and method of implementation in concrete terms PSIB by DSM. It points to some problems in the practical implementation of research and suggests possible approaches to their solution. The conclusion includes suggestions and recommendations for the realization of the information in the surveyed areas, as well as changes and measures aimed at effective implementation of that survey.
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The use of accounting information for the purpose of valuating a company using EVA
Štrobachová, Markéta ; Zelenka, Vladimír (advisor) ; Šmídová, Radana (referee)
Thesis is focused on the necessary adjustments to the accounting information required for or the purpose of valuating a company using method EVA. The first part is focused on the development of accounting and accounting systems, in second part is defined by basic terms of valuating a company and the third section describes the accounting information (the necessary adjustments) divided by valuation phase. The most important part of the third part is the transformation of accounting data for economic (financial leasing and intangible assets).
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Accounting for long-lived assets in internationally accepted accounting systems
Oplt, Lukáš ; Krupová, Lenka (advisor) ; Kudrnová, Lenka (referee)
This work deals with accounting treatment of tangible and intangible assets in International financial reporting standards (IFRS). It illustrates main problems and various methods when accounting for assets. Where deemed appropriate it indicates the accounting treatment of US GAAP. First chapter is concerned with general description of accounting harmonization and the Framework of IFRS. Second chapter deals with IAS 16 -- Property, plant and equipment. Third chapter identifies main differences between IAS 16 and IAS 38 -- Intangible assets focusing on issues related to the special nature of intangible assets. Fourth chapter works with annual reports and comes out with a statistic of IFRS methods and procedures adherence.
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Valuation of a Trademark as an Intangible Property of a Firm
Šťastná, Zuzana ; Hesková, Marie (advisor) ; Vodička, Milan (referee)
Thesis deals with the valuation of a trademark as an intangible property of a firm. In the theoretical part is a treatise on the difference between brand and trademark. There is also explained the importance of brand essence and brand building. It also described the area, benefiting from brand valuation. The selected company is subjected to several analysis and the value of its brand is recognized by the method license analogy.
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Optimization of the income tax base by the use of tax depreciation
Sobotková, Lucie ; Schvábová, Andrea (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis is focused on the topic "Optimization of the income tax base by the use of tax depreciation". The income tax optimization consists of the comparison of the optimization of the low and the high tax base within the Visegrad group (Czech Republic, Slovakia, Hungary, and Poland). The thesis has two aims, the first one is interested in analyzing Czech legislation and the second one compares the methods and rules of tax depreciation in the other countries of Visegrad group. The first part determines the differences between tax depreciation, book depreciation and depreciation according to IFRS. The second part defines tangible and intangible assets, tax subject and depreciation basis. The third part is focused on the methods and opportunities of depreciation in the Czech Republic, moreover the currently approved amendments connected with tax depreciation is mentioned at the end of this section. The depreciation rules valid in Slovakia, Poland and Hungary are characterized in the following part. The last part compares depreciation of a car and a computer, using different depreciation methods and evaluates their eligibility for the optimization of the low and high tax base.
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Intangible assets in globaly accepted accounting systems
Slepičková, Lenka ; Krupová, Lenka (advisor) ; Orlická, Kateřina (referee)
The main topic of my thesis is the analysis of intangible fixed assets according to international accepted standards of financial reporting. I focused on the reporting according to IAS 38 and IFRS 3 and methods of assessing value of intangible fixed assets. In the last part of the thesis are compared financial statements of several international companies with accent on intangible fixed assets and realized business combinations.
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