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Selected areas of recognition and reporting of deferred tax
Horníková, Markéta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The goal is to become familiar with deferred tax concept - explain the nature and bring this accounting term near on a few selected areas. The thesis deals with two different accounting frameworks, Czech legislation and transnational concept in form of International Financial Reporting Standards with the motive to try to explain true nature of deferred tax and to conclude which of the accounting system sufficiently regulates this area so, that it could reflect all important differences with tax system and leads to fair distribution of profits among owners. In other words, not to awarded disposable earnings to those who do not belong solely because of differences between taxes and accounting. Thus, in a situation where these differences did not exist, the belonging amount of allocation of the profit would be else. The thesis is complemented with descriptive examples and illustrations created from real financial statements of two chosen companies. Representative of the Czech framework is Skanska a.s., and for a framework of IFRS the company Unipetrol a.s. The thesis concludes that a more elaborate treatment of deferred tax includes International Financial Reporting Standards, and therefore the financial statements prepared under them provide truer view of an analyzed company to user.
Financial leasing from the perspective of the lessee in comparation with Czech accounting regulations and accounting rules of IFRS
Horníková, Markéta ; Vašek, Libor (advisor) ; Procházka, David (referee)
The goal is to become familiar with the term financial leasing by the lessee from the accounting point of view - to explain the nature or disprove certain facts. The thesis deals with two different accounting practices, Czech legislation and transnational concept in the form of International Financial Reporting Standards. The work compares both methods of accounting and reporting operations with motivation to conclude which approach is more factual, more accurate and better reflect reality. The work is completed by the examples and one compares reflection of the accounting transactions of both systems in the statements. The thesis concludes that the more factual and true picture of the situation by lessee is given by IFRS because leased assets and related operations will be reflected in the balance sheet and income statement (not only in off-balance sheet), and so they are immediately visible to external users.

See also: similar author names
2 Horníková, Marcela
1 Horníková, Martina
3 Horníková, Michaela
3 Horníková, Monika