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Discounts in accounting
Mervartová, Andrea ; Pelák, Jiří (advisor) ; Vácha, Petr (referee)
The diploma thesis deals with the problems identifying the various types trade discounts in accounting and tax implications. The content of the thesis are specifically bonuses, discounts, gifts with purchase extra for free, loyalty programs and incentives in rental relationships. Alternative solutions to these advantages in accounting are given with regard to the current Czech accounting legislation and International Financial Reporting Standards (IFRS). The thesis is supplemented by modeling examples, where the accounting solution suggested from the perspective of the provider and the recipient advantage.
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Incentives in trade relationships
Vácha, Jan ; Pelák, Jiří (advisor) ; Ševcovicová, Edita (referee)
The content of the diploma thesis are incentives in trade relationships from the view of accounting and taxes. The thesis is focused mainly on incentives in lease relationships, bonuses, rebates, discounts and customer loyalty programs. The thesis discusses different possibilities of accounting solutions from the view of provider and recipient. It is also deals with the tax solution. The comparison of accounting solution according to Czech regulation and International financial reporting standards IFRS is part of this thesis.
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Spanish Direct Investment in the Czech Republic
ŠMEJKALOVÁ, Dana
The object of this thesis is to analyse Spanish direct investment in the Czech Republic. The first part is focused to foreign direct investment in general, defindes them, describes the progress of their inflow to the Czech Republic and determines the basic kinds. The guts of the thesis include an analysis of Spanish direct investment in the Czech Republic with regard to their territorial and sector orientation, evaluation of the Czech market by Spanish investors and the explotation of capital incentives by Spanish companies.
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