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Accounting and tax implications of provisions
Stegbauerová, Jana ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
The bachelor thesis on the theme Accounting and tax implications of provisions focuses on the problem of provisions in the Czech accounting and tax legislative, definiton and analysis of the impact on gross profit and tax base. In the first part of the thesis legislation and treatment of accounting provisions and tax provisions are described. In the next part there is described the difference between tax and accounting implication in case of calculation of net profit and tax base. This theoretical knowledge is applied in the analysis of existing Czech company. There are analysed all the provisions which the company presents in its financial statements and notes for the accounting period.
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The Provisions of the Economic Subject in Accountancy
JÍLKOVÁ, Petra
The aim of the bachelor thesis is to characterize provisions and to analyse their impact on the tax base. The thesis is devided into two parts. The theoretical part is fosuced on explaining the term "accrual principal". It deals with description of accounting provisions, tax provisions and defining the ways of reporting provisions. In the practical part the gained knowledge is used for analysis the provisions in the chosen company. The calculation of the tax base an income tax is made in the next chapters. The joint-stock company XYZ recognizes only accounting provisions. Some of the tax provisions are proposed in the last chapters.
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Provisions - aspects of accounting, tax under the Czech accounting and tax regulations
NOVÁKOVÁ, Irena
This bachelor´s thesis is focused on tax and accounting provisions under Czech accounting and tax regulations. The aim of the work is to analyze the aspects of accounting, tax and statutory provisions of legislative conditions of the Czech Republic. The first part of the thesis is focused on the theoretical definition of the term "provision", legislative adjustment, the divison of provisions and the explanation of the different types of provisions. It also deals with the main differences between the accounting and tax provisions. In the practical part is described the characteristic of the enterprise, its mission, financial and economic situtation and valutation of the provisions.
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Provisions as an instrument of prudence principle
Valešová, Pavlína ; Ďurianová, Gabriela (advisor) ; Bokšová, Jiřina (referee)
Bachelor thesis disserts on provisions as an instrument of prudence principle. Initially, generally accepted principles in accounting are defined with emphasis on prudence principle and its instruments. General specification of provisions is followed by the analysis of provisions according to Czech legislation and IFRS. In accordance with Czech legislation are specified all types of provisions, and also explained conditions on which some provisions influence the tax base. In IFRS, IAS 37 deals with provisions, contingent liabilities and contingent assets. Thesis focuses especially on differences between them and their valuation. Eventually both Czech legislation and IFRS are compared and main differences are highlighted.
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Rezervy
Nešpůrková, Jana ; Mejzlík, Ladislav (advisor)
Tato práce se zabývá problematikou rezerv. Kromě obecných informací o rezervách jsou zde podrobně rozebrány jednotlivé druhy zákonných a účetních rezerv. Samostatná kapitola je věnována také tichým rezervám. Celá práce je doplněna o dostupnou judikaturu zabývající se danou problematikou.
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