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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Trading result versus tax base from corporate income
 Srbená, Adriana ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The goal of the thesis is to make reader familiar with the issue of modification a trading result to a tax base and practical illustrations of necessary processes when calculating due tax. This is demonstrated especially by the methods of raising or reducing trading result in accordance with Czech accounting legislation. The thesis deals with description of items that can influence a tax base. These are mainly depreciations, reserves and adjustments. One of the parts describes the ways of influencing a tax base in case of obligation of recording according to IFRS. The thesis mentions the problems linked with this as well.
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Depreciable tangible fixed assets
 Mrhová, Lucie ; Randáková, Monika (advisor)
This bachelor thesis is focused on depreciable tangible fixed assets - its definition, valuation, acquisition, depreciation and disposal. It includes practical examples as well.
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