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Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Audit of Financial Statements of the Selected Company with Focus on Long-term Assets
Kučerová, Martina ; Nezval, Pavel (referee) ; Křížová, Zuzana (advisor)
The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Optimizing the impact of accounting and tax depreciation on the income tax base and profit
KALBÁČOVÁ, Lucie
This bachelor thesis is aimed at an optimizing of the impact of a book depreciation and a tax depreciation on the tax base from income and the trading income. The aim is to carry out the analysis of the tax depreciation and the book depreciation, find out the possibilities of the tax savings and evaluate the influence of the tax depreciation and the book depreciation on the trading incomes. In the theoretical part there are described long-term intangible assets, long-term tangible assets, the technical evaluation, the book depreciation, the tax depreciation and their influence on the trading income. In the practical part, I focused on the analysis of the book depreciation and the tax depreciation at the company SERVISTRADE, s. r. o. The company uses the tax depreciation ? accelerating method. It considers the tax depreciation as the book depreciation and therefore there is no difference. If the book depreciation and the tax depreciation were not equal, the accounting entity would have to adjust the tax base.
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Valuation and Presenting of Securities in Accounting of the Czech Republic
Rejlová, Adéla ; Sklenár, Roman (advisor)
The name of the thesis is Valuation and Presenting of Securities in Accounting of the Czech Republic and its goal is to bring an insight to the field of accounting regarding long-term and short-term financial assets. This thesis should provide basic information on sorting securities by the term length and types of securities. Furthermore this thesis will dissert on the main part of the accounting -- the valuation methods of securities and its accounting according to the valid Czech legislation. For each case the correct method must be chosen in order to provide appropriate and truthful image of the accounting. Whole thesis concentrates on stocks and obligations and in the end the whole topic is demonstrated on specific examples.
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Comparison of development of depreciation methods of long-term assets and their influence on the tax base
KUBECOVÁ, Jana
The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.
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Depreciation methods of long-term assets and their influence on the net profit of the corporate entity
KUBECOVÁ, Jana
The subject of my bachelor thesis is {\clq},Depreciation methods of long-term assets and their influence on the net profit of the corporate entity``. Purpose of this work is explanation of differences among book depreciation and tax depreciation methods and evaluation of impact on the net profit of a company. In the teoretical part I focus on characteristics, evidence, purchase, technical improvement and disposal of long term assets and corresponding book and tax depreciation. Practical part is focused on application of these methods. I present actual calculations of depreciation of long term assets, using annual report of Brisk Tabor a. s.
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Long-term financial assets and income arising from it
Pejlová, Gabriela ; Skálová, Jana (advisor)
This bachelor thesis is devoted to the characteristics of long-term financial assets and income that result from it. It is focused on the accounting treatment of this issue. It concentrates on equity securities and shares and bonds, since they are the most important part of long-term financial assets. The work is divided into several chapters, where each describes a certain phase of acquisition, through possession and related income and revaluation of the balance sheet date, to the exclusion of securities and shares. The last part of the work is focused on reporting long-term financial assets in the financial statements.
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