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Changes in equity from decision of holders
Říhová, Lenka ; Skálová, Jana (advisor)
This Bachelor thesis deals with changes of equity from decision of holders. At the first it limits concepts of equity and basic capital. Consequently it targets the increase and decrease of basic capital including examples for understanding of posting these problems. The next part of this Bachelor thesis presents capital funds and their using like payment of a loss of company. Next is part about net income and its utilization. This part includes two judicatives of Supreme Court. At the end of this Bachelor thesis is mentioned example from practices about redemption of outbound stockholder and the following effect of this departure on the company.
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Joint-stock company (accounting and tax connections)
Svobodová, Hana ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.
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The equity - example of particular company
Sehorsová, Kristýna ; Sklenár, Roman (advisor)
The aim of this bachelor thesis is to explain problematic of the equity. There are determinations of legal form at first, joint-stock company and limited company for more detail. The most extensive part deals with capital stock, its increase and decrease. There are described capital funds, funds created from profit, and income from operations. The equity problem of particular company is described in conclusion.
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The equity of a limited company
Fromeliusová, Lucie ; Hálek, Miroslav (advisor)
The subject of the bachelor thesis is the application of accounting and legal enactments on the equity of a limited company. The thesis focuses on the process of establishing limited companies. Then there is described the way of dealing with the profit of a current financial year, ways of increasing or decreasing the capital of the company. This bachelor thesis deals also with the topics like surcharge outside the capital and settlement amount.
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Analysis of financial statements based on IFRS in chosen company
RANGLOVÁ, Jaroslava
The main idea of this bachelor thesis is to take a look financial statements of manufacturing plant according to international financial reporting standards. In theoretical part are written a few words about history of IFRS, law procedure of implementation these standards. Thesis continues introduction of basis rules and principces of framework role. At the end this part are mentioned some important information about chosen IAS. The practical part is based on analysis all financials statements, which are created by french company. At the beggining is introduction of foreign company, described its own accounting principles and methods of closing process with following own analyse of financial statements.
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Shareholders´ capital and its presentment in the system of accounting
ŠILHÁN, Tomáš
This bachelor thesis deals with shareholders´ capital in the company and with its presentment in the system of accounting. Theoretical part describes the shareholders´ capital basely the legislation of Czech republic and IFRS, its structure and account. Practical part describes the application of theoretical basis relevant structure, account, financial analysis and variation of shareholders´ capital sheet in real company and finaly its analysis of results.
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Accounting concept of equity in different countries
Křesťan, Karel ; Skálová, Jana (advisor)
The aim of the bachelor thesis is to compare accounting principles in the Czech and Slovak Republic, to point differences out and to make comments on the findings. The author has found differences between accounting principles of countries compared. A few differences among particular types of entities are described also. For example, cupital reserve of joint stock company in Slovak Republic is created when the company is founded while in the Czech Republic the capital reserve must be created after a company has achieved a profit.
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The changes in equity of Limited liability company in terms of accounting
Ottová, Veronika ; Sklenár, Roman (advisor)
This bachelor thesis deals with the equity of trading companies, especially the equity of limited liability company. First, the thesis defines the equity of limitet liability company according to legal and accounting standards in Czech Republic. Next, the thesis is focused on description of changes of equity, primarily it is focused on changes, that are caused by decisions of owners. The thesis is concerned mainly with accounting consequences and descriptions of these changes.
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Equity according to Czech accounting standards and IFRS
Homolková, Eliška ; Vašek, Libor (advisor)
The bachelor thesis deals with equity structure from both Czech and international accounting standards point of view. Equity is marginally defined in general terms and its importance and maintenance is investigated. The thesis defines and identifies the basic components of equity from the perspective of Czech accounting standards and IFRS. It also deals with a statement of changes in equity and with transactions that affect the amount of equity.
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