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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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The equity in corporate enterprises
Majer, Jakub ; Randáková, Monika (advisor)
This bachelor thesis is focused on the explanation of the equity of the joint stock company and the private limited company in accordance with the business and accounting legal enactments. The most extensive part of the thesis is concerned with the capital stock and ways of its increase and decrease. There are also described the capital funds, the profit funds and the income from operations. The statement of changes in equity is mentioned in the concluding part of this thesis.
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Accounting issues in company transformations
Teissigová, Petra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law.
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The impact of whole company investment and mergers upon value and structure of equity
Pražáková, Jana ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
This graduation thesis is concerned with impacts on equity which are caused by some of selected operations with company (whole company investment, merger). The explanation of essence and elements of equity is basis of understanding. Particular operations with company are specified in light of commercial law, accountancy and taxes. Special attention is paid to questions of revaluation. The application of different valuation base has got a fundamental impact upon value and structure of equity.
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Shareholder's equity in joint stock company
Sedmíková, Tereza ; Skálová, Jana (advisor)
This thesis is focused on shareholder's equity of joint stock company in accordance with the relevant valid legislation. At first it shortly deals with the key features of joint stock company, its establishment and its later formation. Emphasis is placed particularly on the analysis of individual components of shareholder's equity in compliance with the balance sheet items, the mutual relations between them and on ways of reducing and raising authorized capital. The last part presents connection between the issue of deferred tax and joint stock company equity. Direct effect of deferred tax on equity is explained in terms of the first recognition of deferred tax following the introduction of Czech Accounting Standard for Businesses No. 003 and non-monetary contributions to the joint stock company.
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Equity - legal and accounting aspects
Kubešová, Zuzana ; Janhubová, Jaroslava (advisor)
This thesis deals with the equity and the impact of the accounting standards and legal regulations on its amount and its structure. At first there is mentioned explanation of the equity, this is followed by the brief characteristics of the legal forms of the business organizations and the description of individual components of the equity. The thesis focuses also on the possible ways of reducing and raising authorized capital. The last chapter, which represents the practical part, shows the structure of the equity in the factual joint - stock company.
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Impacts of proprietors' decisions on equity
Černobilová, Jana ; Skálová, Jana (advisor)
This thesis deals with the equity and the impacts of proprietors' decisions on the amount and the structure of the equity. At first there are mentioned brief characteristics of legal entities. Subsequent chapters are dedicated to the description of components of equity. Capital stock and ways how to increase or decrease it get big attention, too. I also mention capital funds and funds created from net profit. Then I focus on profit and loss from previous years and net income. Last part is concerned with the statement of changes in equity, which is a voluntary part of final accounts.
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Accounting and tax view of the limited liability company
Šandera, Martin ; Müllerová, Libuše (advisor)
The object of this work is an application of accounting, tax and legal enactments to the limited liability company with the view of introducing reader to the problems and making a comprehensive survey of information advisable to know. The work contains explanation of company establishment including the initiation of book-keeping, intoduces to closing of books and to financial statements including related statutory duties, or shows operations within the equity of a company. Problems with transactions among related entities make significant part of this work.
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