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Accounting and tax implications of tangible and intangible fixed assets
Říhová, Zuzana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.
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Tangible fixed assets, focused on component depreciation
Erlebach, Milan ; Skálová, Jana (advisor)
The theme of this bachelor thesis is problems of component depreciation of tangible fixed assets and related adjustments of asset valuation. The work is divided into four parts. The first part is theoretical and deals with the definition of depreciation and terminology associated with this theme. The second part focuses on the depreciation of tangible fixed assets in accordance with International Financial Reporting Standards. The third part deals with the implementation of component depreciation in the Czech Republic and the related asset valuation. And the fourth part deals with comparison of adjustment problems in practice, according to reports. The text is accompanied by examples that are closer to use the method in practice. The mainly aim is to compare the Czech regulation with IFRS.
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Depreciable tangible fixed assets
Kadeřábková, Dana ; Randáková, Monika (advisor)
This bachelor thesis deals with the topic of depreciable tangible fixed assets. It describes all stages that the tangible fixed assets passes in the company. It contains also the determination and valuation of tangible fixed assets. There are defined methods of tax and accounting depreciation. The various methods are explained with practical examples and calculations. Conclusion of the thesis is devoted to basic methods of disposal of tangible fixed assets.
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Tangible fixed assets from the perspective of ČÚS and IAS/IFRS
Knotková, Michaela ; Strouhal, Jiří (advisor)
Bachelor's thesis on the theme of "Tangible fixed assets from the perspective of ČÚS and IAS / IFRS" deals with tangible fixed assets in terms of two laws. It contains theoretical interpretation in the areas of determination, valuation, depreciation rules and technical evaluation. The next part gives a comparison of both laws. The conclusion is devoted to practical application of the revaluation of assets at fair value.
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Tangible fixed assets according to czech accounting regulations and IAS/IFRS
Karľa, Tomáš ; Martiník, Karel (advisor)
Purpose of this work is to describe tangible fixed assets in compliance with czech accounting regulations and International Accounting Standards (IAS/IFRS) and compare them, i. e. point out common principles and differences of czech accounting regulations and IAS (primarily IAS 16) in this matter. Intangible fixed assets (IAS 38) and specifity of agriculture (IAS 41) are not objects of this work.
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Fixed Assets - Depreciation and Deferred Tax
Valík, Vladimír ; Rauš, Jiří (advisor)
The bachelor work deals with fixed assets, depreciation, and deferred tax. It is divided into three relatively separate themes, which concur indirectly one by one. Fixed assets - the first chapter deals with, is used by every accounting entity. These fixed assets come gradually, through the depreciation, into cost. In the second part the attention is paid not only to accounting depreciation but also to tax depreciation. The last chapter explains a conception of deferred tax originating from the differences between accounting and tax depreciation.
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Selected Issues of Fixed Assets
Říhová, Zuzana ; Míková, Marie (advisor)
Bachelor's thesis focuses on tangible and intangible fixed assets. It describes the characteristics and distribution of fixed assets both from accounting and tax perspective, acquisition, valuation, technical assessment, tax and accounting depreciation, disposals of assets. Bachelor's thesis also contains practical examples of the accounting of assets acquisition and its disposal, the calculations accounting and tax depreciation.
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Accounting and tax view of fixed assets in the Czech Republic
Makrlíková, Miroslava ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This work deals with accounting entries of intangible and tangible fixed assets in accordance with Czech Accounting Standards and Law of income tax. A part of this work there is concretely determination of fixed assets, its acquisition, underdepreciation, retirement, and also concept definition of technical improvement of fixed assets. In conclusion there is an example which shows how to account fixed assets in manufacturing company and how fixed assets affect tax base of company.
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