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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Stanovení ZD z příjmů podniků s povinností vést účetnictví dle IAS/IFRS na Slovensku
 Dřínovská, Eliška
This diploma thesis addresses the transformation of the net income to income tax base for companies accounting according to IAS/IFRS in the Slovak Republic. The thesis analyzes the current regulations in Slovakia and compares them with the international accounting standards IAS/IFRS. In the practical part of this thesis the transformation processes are applied to the model company. Conclusion of the thesis contains evaluation of the most important differences, advantages, and disadvantages of this way of tax base compilation.
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Tax Optimization for a Specific Entrepreneur
 DANDOVÁ, Kateřina
Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
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