National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Non-monetary deposits into basic capital according Czech legislation
Jansová, Pavla ; Randáková, Monika (advisor) ; Molín, Jan (referee)
This thesis deals with problematic of non-monetary deposits into basic capital of new emergent capital companies per Czech legislation. It is divided into five chapters, four of them are theoretical and the last one is a practical example. Theoretical part deals with definition of capital companies, their authorities, basic capital and ways of founding. Part of accounting deals with evaluation of non-monetary deposits at the depositors and the acquirer and with disclosure of the assets in the balance sheet. The tax section focuses on all major taxes related to deposits. The application part summarizes theoretical knowledge on the example from practice. The main goal of the thesis is to contain the issue in a comprehensive way. Consider the legal, accounting and tax rules that are closely related to non-monetary deposits and show the impact of non-monetary deposits at the acquirer and the depositor.
Non-monetary deposits
Rodová, Michaela ; Skálová, Jana (advisor) ; Sládek, Libor (referee)
This Master's thesis analyses the equity of companies, especially the non-monetary deposits into equity. The goal of the thesis is to describe the equity from the terms of harmonization of European Union and from the terms of Czech legislation, i.e. Commercial Code, Accounting Act and the related regulations. Non-monetary deposits are described in more detail in the terms of Czech law.

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