National Repository of Grey Literature 45 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Corporate Income Tax Optimization of a Selected Company
Zigmundová, Karolína ; Tráge, Jan (referee) ; Kopřiva, Jan (advisor)
The diploma thesis analyses the legal regulation of corporate income tax and the state of financial management in a selected company. The intention of the diploma thesis is to recommend appropriate measures for a selected real limited liability company that will lead to a reduction of tax liability. The theoretical part defines the background in the field of corporate taxation. The practical part analyses, compares and evaluates tax optimisation options.
Financial Situation of the Firm ARKO-TECHNOLOGY, Inc.
Denker, Lukáš ; Ing. Pavel Pejchal,Csc. (referee) ; Kocmanová, Alena (advisor)
My Bc work deals with financial analysis of Arko Technology, Inc. company. It is based upon founded facts of analysis, it involves suggestions how to improve financial situation of this company, its imperfections and also its potent aspects.
Project of Restructuring Provision Recording in Company Tesco Stores CR, a.s.
Vašulínová, Kateřina ; Binderová, Iveta (referee) ; Beranová, Michaela (advisor)
The bachelor’s thesis analyses the issues differences in the provisions recognition under the Czech Accounting Standards and under International Financial Reporting Standards. The thesis is oriented on restructuring provision recording in company Tesco Stores CR, a.s.
Project of In-house Accounting Guidelines for Provisions in Company RATI, s.r.o.
Svoboda, Jakub ; Podušková, Iva (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is presentation of provisions in financial accounting. The thesis consists of two parts – theoretical and practical. Theoretical part engages in showing and creating provisions according Czech accounting law and according IAS/IFRS. In practical part are used methods of theoretical part in case of company RaTi, s.r.o. and pointed differences in financial statements before and after creation of provisions.
Comparison of IFRS and Czech Accounting Legislation in Fixed Assets and Provisions
Hájková, Jana ; Basovníková,, Marcela (referee) ; Beranová, Michaela (advisor)
This bachelor’s thesis is aimed at accounting procedures comparison of International Financial Reporting Standards and Czech accounting legislation. The objective of this thesis is to identify important differences in field of fixed assets and provisions accounting and to assess how the application of IFRS influences the productivity image of particular corporation. In terms of practical part of this thesis it is assessed whether the convergence of Czech accounting legislation to IFRS would be beneficial.
Analysis of Differences in Presentation of Provisions in accordance with IFRS and under Czech Accounting Law
Schulzová, Milada ; Jagošová, Blanka (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is to analyse differences in presentation of provisions in accordance with IFRS and under Czech accounting law. The thesis consists of two parts - theoretical and practical. Theoretical part engage in issue of legal accounting regulations and creation of provisions in Czech Republic as well as internationally, particularly in the European Union. The work analyses link between Czech accounting law and IAS 37. The second part looks into problem of creation and reporting of provisions in company SAGIMA CZ, Ltd. belonging to an international group of companies, of the tax impact of provisions and the differences between financial statements compiled according to IFRS and ČÚP.
Proposal and Experimental Verification of Activation Methods in the Context of School Success
Němcová, Veronika ; Berková, Kateřina (advisor) ; Holečková, Lenka (referee)
The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.
Comparison of IFRS and Czech Accounting Legislation in Fixed Assets and Provisions
Hájková, Jana ; Basovníková,, Marcela (referee) ; Beranová, Michaela (advisor)
This bachelor’s thesis is aimed at accounting procedures comparison of International Financial Reporting Standards and Czech accounting legislation. The objective of this thesis is to identify important differences in field of fixed assets and provisions accounting and to assess how the application of IFRS influences the productivity image of particular corporation. In terms of practical part of this thesis it is assessed whether the convergence of Czech accounting legislation to IFRS would be beneficial.
Project of In-house Accounting Guidelines for Provisions in Company RATI, s.r.o.
Svoboda, Jakub ; Podušková, Iva (referee) ; Beranová, Michaela (advisor)
The aim of this bachelor thesis is presentation of provisions in financial accounting. The thesis consists of two parts – theoretical and practical. Theoretical part engages in showing and creating provisions according Czech accounting law and according IAS/IFRS. In practical part are used methods of theoretical part in case of company RaTi, s.r.o. and pointed differences in financial statements before and after creation of provisions.

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