|
|
Comparison of regulations governing financial statements of a small business
Krhůtek, Michael ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the financial statements of a small business from the perspective of two accounting regulations - Czech GAAP and IFRS for SMEs. The aim is to acquaint the reader with alternative rules for financial reporting of small businesses and to present the main differences compared to Czech GAAP. In the beginning the thesis deals with the definition of business. Another chapter includes performances of both regulations and their view of small business and the requirements of its financial statements. The climax of the work is an example whose assignment is based on the actual financial statements and to which the reader can see what differences may occur using other accounting rules.
|
|
|
Micro accounting units in the Czech Rebulic and Slovakia
Dvorská, Helena ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This thesis is focused on accounting units on micro level in the Czech republic and in Slovakia. The objective is to compare accounting and record keeping of the accounting units in both countries. Since these accounting units came into existence in both countries after the accounting law amendment, the introductory chapter of the thesis is dedicated to a brief introduction to these units. The units themselves are examined separately into Czech units and Slovak units in the next chapters of the thesis and their accounting and record keeping methods are thoroughly analysed. The final accounts of selected accounting units are examined at the end of this thesis.
|
|
|
Specific Types of Equity Financing
Dlask, Lukáš ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis is focused on functions and reporting of equity in compliance with an amendment to the Act of Accounting effective from 1st January 2016. The main part describes possibilities of financing capital companies by additional payments in equity and silent partnership. The theoretical part gives emphasis to current legislation and analysis of accounting and tax consequences. Chapters are extended by practical examples with bookkeeping in a view of the company and the partner/shareholder. The empirical part analyses the capital structure of selected companies.
|
|
|
Intangible assets and research and development according to IFRS and ČÚS
Morávková, Barbora ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with reporting of intangible assets with a focus on research and development under the rules of Czech accounting standards in comparison with International financial reporting standards. The goals of this thesis is to analyse the results between both systems mainly using the methods of comparison at first in the theoretical and then in the practical part using financial statements according to Czech accounting standards and International financial reporting standards. In this bachelor thesis, I have concluded that although there is harmonization between the two systems, in the issue of intangible assets and research and development there is still big difference and more truly and faithfully picture of reality, thanks to its detail given, is coming with International financial reporting standards.
|
|
|
Right to build in taxes and accounting
Koníčková, Markéta ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
This bachelor thesis discusses the legal institute of right to build, which has been reintroduced into our lives by Act 89/2012 Coll, Civil Code, and which is related to a wide number of changes, not only in private law. The thesis firstly introduces the right to build from the point of view of the Civil Code, which characterizes and explains its use in private relations. Further on the thesis explains the effect which the institute has in tax and accounting, therefore, in public law. The thesis introduces the way of accounting about the institute, which taxes is it subject to and it also presents the issues that arise from the specificity of the institute.
|
|
|
Accounting and tax consequences of the Business corporation act
Šindelář, Michal ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
The diploma thesis deals with the new legal regulation of trading companies. The aim is to present the legal regulation of trading companies and so to connect the Business corporation act with the accounting and tax regulations. The first part presents the basic aspects of the regulation of trading companies in the system of the new legal regulation. It deals with the mutual position of the new Civil code and the Business corporation act and occupies itself with the general reglation of legal persons, that applies to trading companies. This part is being followed with the presentation of general requirements of the Business corporation act. The second part analyses the personal companies, where the special attention is dedicated to deposit duty, that can be paid for by doing work. The last part presents the capital companies and the special attention is dedicated ty paying of prepayments on share on profit (dividends) in these companies. The thesis is completed with a lot of practical examples and diagrams.
|
|
|
Institute of trust fund in ČR
Skrott, Filip ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis discusses about institute of Trust Fund, which the Czech legal order entered in the reform of private law, the new Civil Code. Its introduction was not without its problems and critics. In this work I deal with the legitimacy of the critic and the changes that should reduce fears of misuse of funds. I also deal with the history, the practical use of the funds and compare our legislation of trust funds with the English editing.
|
|
|
Analysis of internal accounting directives on the example of the veterinary clinic
Piechaczek, Petr ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The bachelor thesis deals with the issue of internal directives on accounting. The aim is to highlight the significance of internal directives for the accounting entities, concretely in the case of veterinary clinic. The first part analyses what requirements are necessary for the establishment of veterinary clinics from the point of view of legislation. The second part presents what the internal directives are and in which areas can be internal directives applied. In the last part, the thesis focuses in detail on one area in which the internal directives are used, on the stocktaking.
|
|
|
The impact of statutory audit of the allowance for doublful debts
Hubáčková, Jana ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This thesis deals with the issue of adjustments in accounting and taxes of Czech Republic and also with adjusting enteries in accordance with International Financial Reporting Standards and US GAAP. The theoretical section provides basic information about claims and allowance for doubtful debts. The legislative documents that covers this issue, in which are rooted the rules for the adjustments, are also mentioned. The practical part examines and observes the impact of the statutory audit of adjustments on a sample of 100 randomly selected companies, including research results, supplemented by commentary.
|
|
| |
guest ::
RSS feed.