National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
De-merger of companies
Grohoľová, Alžběta ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
The main aim of this thesis is to describe the complex transaction that is de-merger. It outlines the legal process of divisions, accounting and tax procedures. From the legal point of view, the main emphasis is put on the decisive date and draft terms of division. The accounting part concentrates on valuation and deferred tax. There is also a brief characterization of corporate income tax regarding divisions. The last part of this thesis describes some examples from accounting practice and their analysis and comparison.
Budget analysis during the years 2011 - 2013 in the specific conditions of town Stříbro
Grohoľová, Alžběta ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
The main aim of this thesis is an analysis of budget in Stříbro during the years 2011 - 2013 and description of differences between budgetary outcome and accounting profit. The first part of the thesis gives some basic information about public administration entity, its definition and also the main municipal authorities. Then it informs about the process of budget making and budget structure. The second part of the thesis is concentrated on Stříbro and it analyses budget receipts and expenses. Last but not least, the thesis describes the town's profit and loss account and the difference between the budgetary outcome and accounting profit. There are also mentioned funds of the town and the ways they can be used.

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1 Grohoľová, Adela
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