|
|
Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
|
|
|
Comparison of Audit Procedures of Longterm Assets in the Selected Companies
Ovčačík, Petr ; Prachař, Marek (referee) ; Křížová, Zuzana (advisor)
The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.
|
|
|
Audit of Financial Statements of the Selected Company
Miskosová, Lenka ; Krejčík, Ondřej (referee) ; Křížová, Zuzana (advisor)
The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
|
|
|
Comparison of Audit Procedures of Longterm Assets in the Selected Companies
Ovčačík, Petr ; Prachař, Marek (referee) ; Křížová, Zuzana (advisor)
The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.
|
|
|
Effect of depreciation of tangible and intangible assets to profit
CHALAŠOVÁ, Vendula
This bachelor thesis is focused on accounting and tax depreciation and their effects on the net profit of a selected company. The aim of this thesis is to analyze depreciation methods of fixed and intangible assets, its effect on a income tax and to find out the possibility of tax savings in the management of fixed and intangible assets. The theoretical part deals with the classification and valuation of fixed assets, depreciation methods and their effect on the profit. In the practical part, the chosen company is briefly characterized first. Further, the methods of depreciation are applied to the selected assets of the company. The deferred tax is calculated from the differences between the accounting and the tax depreciation. Based on the calculation of deferred taxes is assessed the depreciation method, which has the best influence on the profit and it is recommended to companies.
|
|
|
Optimization of methods for reporting the value of fixed assets from the perspective of book and tax accounting
Vyletová, Eva ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The thesis is focused on reporting the value of fixed assets from accounting and tax point of view. The thesis includes a focus only on tangible and intangible assets as there is no occurrence of the data for long-term financial assets in a business entity that provided the necessary data and information for this thesis.The thesis is divided into two parts, the first deals with theoretical basis and the second with the thesis itself. The theoretical basis of the work is carried out systematically on the basis of study of the literature and relevant existing accounting and tax legislation dealing with long-term assets. This part focuses on the definition and characteristics of individual components of tangible and intangible assets, both in terms of accounting and tax. Theoretical knowledge is applied directly to specific businesses and necessary tests are elaborated. Used methodology is evaluated based on the findings and then elaborated the proposal of optimization of reporting of fixed assets value.The conclusion includes changes that occur when the new methodology proposal will be accepted. Evaluation contains both positive and negative impacts that this change will bring business entity.
|
|
|
Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
|
|
|
Audit of Financial Statements of the Selected Company
Miskosová, Lenka ; Krejčík, Ondřej (referee) ; Křížová, Zuzana (advisor)
The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.
|
|
|
Depreciation of long term tangible and intangible property from tax and accounting point of view
VOMÁČKOVÁ, Eva
The topic of this bachelor work is {\clqq}Depreciations of long-term tangible and intangible property from tax and accounting point of view.`` Depreciations can be divided in two groups namely in book depreciations and tax depreciations. Both of these two groups have their own specific functions and they can not be confused. Book depreciations abide by accounting act and they are authorized to accounting entity. Book depreciations set a real margin of property wear, they are dependent on their supposed durability life, the way of usage and so on. Book depreciations are only book costs, which are not tax unacceptable and set lasting decrease in value of the property. Book depreciations decline the trading income. Tax depreciations abide by the law of income taxes, this law is accepted for all taxpayers. Tax depreciations apply just for the purpose of determination of tax base not for the purpose of determination of real durability life and on the way of property usage. Exercitation of tax depreciations as an entry lowering the income tax base is not the duty but only the right for taxpayers. Statement of book depreciations and tax depreciations is in declaration of taxes.
|
|
| |
guest ::
