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Consolidated Financial Statements
Věžníková, Lucie ; Palásek, Marek (referee) ; Fedorová, Anna (advisor)
This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..
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Compilation of Consolidated Financial Statements for The Selected Concern
Pekárková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master´s thesis focused on the issue of consolidated financial statemant of chosen enterprise and evalution of influence on spreading consolidated unit on its economic situation. The first part of a thesis consists of theoretic solutions for preparation of financial statements. There is introduced chosen concern and evaluated its economical situation in second part. By an application of theoretic findings are formed a consolidated rules and a new financial statement spread with a new subsidiary. Finally there is evaluated a consequence of spreading consolidated unit on its economical situation.
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Compilation of Consolidated Financial Statements for The Selected Concern
Pekárková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master´s thesis focused on the issue of consolidated financial statemant of chosen enterprise and evalution of influence on spreading consolidated unit on its economic situation. The first part of a thesis consists of theoretic solutions for preparation of financial statements. There is introduced chosen concern and evaluated its economical situation in second part. By an application of theoretic findings are formed a consolidated rules and a new financial statement spread with a new subsidiary. Finally there is evaluated a consequence of spreading consolidated unit on its economical situation.
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Consolidated Financial Statements
Věžníková, Lucie ; Palásek, Marek (referee) ; Fedorová, Anna (advisor)
This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..
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Financial analysis of company PRIMA, join stock company
Veselý, Josef ; Svoboda, Petr (advisor) ; Pevná, Jana (referee)
The topic of the Bachelor's thesis is an accomplishment of the financial analysis at the building company PRIMA, join stock company in the period from 2008 to 2012. In the theoretical part there are presented the sources which the financial analysis draws from and the users who can be interested in the results of the analysis. Furthermore there are the tools by the help of which the financial analysis of the plant was accomplished. The analysed company is introduced in the practical part. Afterwards there is the financial analysis of the company PRIMA, join stock company accomplished by the help of the tools which are described in the theoretical part. The final accounts of the plant, information from the management of the company and the methods of the financial analysis were used to this financial analysis. The resume of this Bachelor's thesis summarizes the results of the accomplished financial analysis. Furthermore there are suggested some recommendations thanks to which the company can improve its financial situation.
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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