National Repository of Grey Literature 8 records found  Search took 0.01 seconds. 
Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
Component depreciation of tangible fixed assets
Drdová, Hana ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The thesis deals with the depreciation of tangible fixed assets with a focus on the issue concerning component depreciation. The topic is dealt with from the perspective of IFRS, Czech accounting standards and Czech tax regulations. The significant part of the thesis is devoted to a practical example, which illustrates the implementation of component depreciation in the selected company.
The issue of taxes in accounting and its solving in practice
Čermáková, Kristýna ; Roubíčková, Jaroslava (advisor) ; Strouhal, Jiří (referee)
The thesis focuses on accounting and taxation system and their different approach in solving particular problems. The first part of this thesis characterizes the essence of accounting, its role and the importance for its users. It also describes the regulation of accounting, influences that contributed to the creation of a legislative framework and the accounting standards nowadays. The description of the tax system is focused on the definition of basic elements of taxes, a brief overview of the current tax system in the Czech Republic and the taxes in accounting. Particular attention is paid to differences and complications that arise from different perspective of tax and accounting system. This concerns the area of provisions, depreciation, valuation allowance and their connection with deferred tax.
Effect of corporate tax for reporting of fixed assets
Kopecká, Hana ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
Fixed assets are an important component for any enterprise. The corporate tax, as one of the most important taxes in the Czech Republic, effects the reporting of these assets. This thesis highlights some of the important aspects of the impact of the corporate tax on this subject. Several errors are shown in reporting discussed assets which some companies may commit. This work also deals with differences between accounting and tax depreciation, summarizes the issues of component depreciation and creation of reserves for repairs of fixed assets, compares the tax and accounting definition file of movable assets, and defines conditions under which the intervention in the property is considered as a technical improvement or a repair. The thesis also shows the differences between accounting and tax rules that encourage companies to report fixed assets incorrectly.
Tangible fixed assets, focused on component depreciation
Erlebach, Milan ; Skálová, Jana (advisor)
The theme of this bachelor thesis is problems of component depreciation of tangible fixed assets and related adjustments of asset valuation. The work is divided into four parts. The first part is theoretical and deals with the definition of depreciation and terminology associated with this theme. The second part focuses on the depreciation of tangible fixed assets in accordance with International Financial Reporting Standards. The third part deals with the implementation of component depreciation in the Czech Republic and the related asset valuation. And the fourth part deals with comparison of adjustment problems in practice, according to reports. The text is accompanied by examples that are closer to use the method in practice. The mainly aim is to compare the Czech regulation with IFRS.
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.
Depreciable tangible fixed assets
Kadeřábková, Dana ; Randáková, Monika (advisor)
This bachelor thesis deals with the topic of depreciable tangible fixed assets. It describes all stages that the tangible fixed assets passes in the company. It contains also the determination and valuation of tangible fixed assets. There are defined methods of tax and accounting depreciation. The various methods are explained with practical examples and calculations. Conclusion of the thesis is devoted to basic methods of disposal of tangible fixed assets.

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