National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The Provisions of the Economic Subject in Accountancy
JÍLKOVÁ, Petra
The aim of the bachelor thesis is to characterize provisions and to analyse their impact on the tax base. The thesis is devided into two parts. The theoretical part is fosuced on explaining the term "accrual principal". It deals with description of accounting provisions, tax provisions and defining the ways of reporting provisions. In the practical part the gained knowledge is used for analysis the provisions in the chosen company. The calculation of the tax base an income tax is made in the next chapters. The joint-stock company XYZ recognizes only accounting provisions. Some of the tax provisions are proposed in the last chapters.
Provisions - aspects of accounting, tax under the Czech accounting and tax regulations
NOVÁKOVÁ, Irena
This bachelor´s thesis is focused on tax and accounting provisions under Czech accounting and tax regulations. The aim of the work is to analyze the aspects of accounting, tax and statutory provisions of legislative conditions of the Czech Republic. The first part of the thesis is focused on the theoretical definition of the term "provision", legislative adjustment, the divison of provisions and the explanation of the different types of provisions. It also deals with the main differences between the accounting and tax provisions. In the practical part is described the characteristic of the enterprise, its mission, financial and economic situtation and valutation of the provisions.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.