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Reserves - the accounting and tax concept
VOCÍLKOVÁ, Klára
The bachelor thesis deals with reserves, specifically with accounting and tax methods. The aim of the thesis is to analyse reserves and to evaluate accounting and recording of reserves in the selected entity. The bachelor thesis provides a comprehensive perspective on issue of reserves. It includes reserves according to the Czech accounting legislation and also their definition according to the international accounting standards IFRS. The first part of the thesis focuses on theoretical definitions of reserves, legislative regulation of reserves, accounting and recording. Basic principles of accounting which mostly affect the creation of reserves are also mentioned, especially the principle of caution. The second part of the thesis is practical and is based on the knowledge gained from the theoretical part. We can find there for example characteristics of accounting and recording of reserves in the selected entity. The text is supplemented with practical examples for better understanding of the issue.
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Opravné položky jako součást principu věrného zobrazení v kontextu výrobní společnosti
Ingrová, Anna
The substance of this thesis is the adjusting entry, which represents one of the implementation of the prudence principle. The theoretical part focuses on the application of the adjusting entry from the legislation point of view. This part gives the recommendations about when and how to use it. The research part compares the creating of the adjusting entry in the company XY and analyse, whether the principle of fair and true view is respected or not.
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Applying the precautionary principle in the inventory of assets
BERKOVÁ, Ilona
The bachelor work is focused on the precautionary principle. In the first part there are described the instruments which lead to the abiding the precautionary principle, specifically reserves and adjustments and the basic principle of inventarization. The second part covers how the instruments are applied by the specific company accordingly to follow the inventarization principle.
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Principle of prudence in accounting and taxes
Káňová, Monika ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis is focuses on the principle of prudence. Describes in detail the tax and accounting point of view of its instruments. The first chapter is devoted to generally accepted accounting principles and their description. Other chapters have directly target specific tools. At the end of each chapter, which is devoted to the tools of the precautionary principle, are indicative examples.
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Provisions as an instrument of prudence principle
Valešová, Pavlína ; Ďurianová, Gabriela (advisor) ; Bokšová, Jiřina (referee)
Bachelor thesis disserts on provisions as an instrument of prudence principle. Initially, generally accepted principles in accounting are defined with emphasis on prudence principle and its instruments. General specification of provisions is followed by the analysis of provisions according to Czech legislation and IFRS. In accordance with Czech legislation are specified all types of provisions, and also explained conditions on which some provisions influence the tax base. In IFRS, IAS 37 deals with provisions, contingent liabilities and contingent assets. Thesis focuses especially on differences between them and their valuation. Eventually both Czech legislation and IFRS are compared and main differences are highlighted.
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Provisions in czech accounting legislative and IFRS
Novotný, Libor ; Novotný, Jan (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis compares two views of reporting reserves, where the first sight of the reserves is presented by the Czech legislation, other view is in accordance with International Financial Reporting Standards. The thesis initially used in the theoretical part, where it focuses on the essential definition, classification provisions, reason for the creation of provisions, etc. In the provisions according to Czech law provisions are analyzed and their impact on the tax base in the Czech Republic. In the practical part we find examples comparing the most important differences between the two methods.
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The principle of prudence in the financial statements
Žohová, Alena ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
In the Czech accounting standards is defined only a general obligation of entities to account for the reduced value of the property and there is no contained detailed instructions for calculating impairment. In contrast, international accounting standards contain detailed requirements for impairment tests. It specifies when and how tests assets, how to account for impairment losses and indicate the conditions for reversal of these losses.
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Use of the estimation method in the enterprise Pražské vodovody a kanalizace, a.s.
Veselá, Ilona ; Randáková, Monika (advisor)
The paper is dedicated to the estimation method in accounting, especially to its basis, representatives and practical use. The paper is written from the theoretical definition of the generally accepted accounting principles, characterizing the accrual basis, the going concern and the prudence principle as a background of the estimation method. Furthermore, this work characterizes accruals and allowances as manifestations of the estimation method. Both expressions are first defined in general, than in the Czech legislation and there is outlined the approach in IAS / IFRS. Subsequently, the thesis analyzes the issue of accruals and allowances in the existing enterprise Pražské vodovody a kanalizace, a.s and focuses on the use of the estimation method in practice.
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