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Accounting of american business entities
El-Moussawi, Caroline ; Skálová, Jana (advisor)
The goal of this thesis "Accounting of american business entities" is to analyze the principles of accounting that are used by companies in the United States. In order to do so the thesis deals with the fundamental definition of accounting, characterizes and compares the basics of business entities and describes the characteristics of financial statements. The whole study is based on the theoretical background of the financial reporting system called US GAAP.
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The accounting responsibilities of a permanent establishment in Slovak Republic
Ľorková, Jana ; Skálová, Jana (advisor)
The Bachelor thesis deals with the accounting responsibilities of a permanent establishment of Czech corporate entity in Slovak Republic. It is divided into five chapters. The first chapter defines an enterprise of foreign entities in Slovak Republic with the focus on the Slovak Commercial Code point of view. The second chapter deals with the definition of the term permanent establishment and with related terms. Strong emphasis is on defining the difference between a permanent establishment and a branch of a foreign person, as well as on the criteria of genesis of these institutions. Third part focuses on the Slovak and the Czech Income Tax Act requirement for permanent establishment, on the calculation of the tax base and on the avoidance of double taxation. The last two chapters focus on the accounting of the permanent establishment from the perspective of Czech corporate entity as founder and from the permanent establishment point of view, too.
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Component depriciation of fixed assets according to czech regulation
Hudečková, Kateřina ; Skálová, Jana (advisor)
In the first part of the work are described the rules of component depriciation according to International Financial Reporting Standards, which is an example for formulation of the czech rules. The next part apply of incorporation of the rules for component depriciation to the law of the Czech Replublic and also assess it in comparison with International Financial Reporting Standards. In the last part are analysed tax aspects of using the method and its influence to reporting quality of fixed material assets in financial statements by the czech accounting rules. Finding can be sumarized as follows: Czech rules for component depriciation gives the opportunity to improve the ability to show true and fair view in the entrepreneur's financial statements, but if tax law don't respond, we can't expect, that the use of the method in practise will extend.
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Accounting and tax consequences of uncommon ways of fixed assets acquiring
Žaba, Martin ; Skálová, Jana (advisor)
The aim of this thesis is to provide an overall and comprehensive survey of fixed asset problems from an accounting and tax point of view, especially about mutual dissimilarities of these two approaches. The thesis is divided into three parts. The first one is concerned with a general treatise on dissimilarities of the accounting and tax approach to fixed assets, especially in areas of acquiring, evaluating, depreciation and its elimination from use. The second part of my thesis deals with specifics witch are connected with acquiring of fixed assets by owner's investments, donations or during mergers of companies and by other uncommon ways, including tax impacts of these transactions. The third part is focused on a deferred tax, as a result of a discrepancy between accounting and tax regulations and its application to problems described in the second part of my thesis.
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Presenting shareholders' capital in Russian commercial companies
Barikhashvili, Natella ; Skálová, Jana (advisor)
Firm creates equity capital while commencing activity, in the future monitors its sufficiency, takes measures to maintain and increase its size. Operation of the business and its further development can be realized only in case of rational management of capital. Business results depend on the existence and effectiveness of the use of financial resources. The equity created in the beginning of establishing business allows you to organize the production process and make a profit. Profit growth and therefore increase the company's capital while maintaining liquidity and solvency allows you to secure financial stability in terms of changing internal and external environment.
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Comparison of Czech and German principles of valuation financial investments
Horák, Ondřej ; Skálová, Jana (advisor)
The bachelor thesis briefly introduces the historical background of the accounting system of the Czech Republic and Germany. It compares their evolution and impact of international accounting standards. In next part each item of securities and financial investments is characterized. The main goal of this work is to clarify the valuation process of financial investments in the Czech Republic, and to indicate differences from the German system. The work also includes the problem of hidden reserves and exchange rate differences.
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Nonmonetary investments into business company and their picutre in accounting
Rodová, Michaela ; Skálová, Jana (advisor)
Bachelor thesis is about nonmonetary investments into sharehldre equity. It consists of four main parts. First part are definitions of main terms, which are related to nonmonetary investments. Second is about particular nonmonetary investment, what could be nonmonetary investment. Third part shows examplary each nonmonetary invesment and its picture in accounting. Last part contains the practical example of nonmonetary investment, where is as a nonmonetary investment the part of enterprise.
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The regulation of public sector accounting in Sweden
Šmídová, Stanislava ; Skálová, Jana (advisor)
The bachelor thesis describes the regulation of public sector accounting in Sweden. The aim is to provide an overview of the regulatory structure of the Swedish central government accounts, especially of financial reporting. The first part of this thesis deals with the concept of regulation and harmonization generally and historical development of the Swedish public sector accounting. The another part of this thesis is focused on national accounting adjustment of regulation, accounting regulations and other instruments and actors in the system. The final chapter treats of the annual report of Swedish public sector, including its specifics.
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Long-term financial assets and income arising from it
Pejlová, Gabriela ; Skálová, Jana (advisor)
This bachelor thesis is devoted to the characteristics of long-term financial assets and income that result from it. It is focused on the accounting treatment of this issue. It concentrates on equity securities and shares and bonds, since they are the most important part of long-term financial assets. The work is divided into several chapters, where each describes a certain phase of acquisition, through possession and related income and revaluation of the balance sheet date, to the exclusion of securities and shares. The last part of the work is focused on reporting long-term financial assets in the financial statements.
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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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