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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Kozlová, Adéla ; Bartušek, Oldřich (referee) ; Pěta, Jan (advisor)
The master's thesis deals with the preparation of consolidated financial statements according to the Czech legislation and the Polish legislation and shows their differences. The first part deals with the theoretical background of the preparation of financial statements and their preparation conditions. The second part shows the practical part, where model examples of all consolidation methods under the Czech legislation and then under the Polish legislation are calculated. In the last part the comparison and analysis of the results by means of financial analysis is made.
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Tax and Accounting Aspects of Cryptocurrency Operations
Matejíková, Jitka ; Bartušek, Oldřich (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with cryptocurrencies from the theoretical point of view and from the accounting and taxation point of view. Theoretical knowledge will be applied to one selected company that mines and subsequently trades cryptocurrencies, and the other one that purchased cryptocurrencies only for trading purposes. The taxation procedure for a natural person will also be explained, including the completion of a tax return. On specific examples will be explained detailed accounting and taxation procedures for digital currencies from two perspectives.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Kozlová, Adéla ; Bartušek, Oldřich (referee) ; Pěta, Jan (advisor)
The master's thesis deals with the preparation of consolidated financial statements according to the Czech legislation and the Polish legislation and shows their differences. The first part deals with the theoretical background of the preparation of financial statements and their preparation conditions. The second part shows the practical part, where model examples of all consolidation methods under the Czech legislation and then under the Polish legislation are calculated. In the last part the comparison and analysis of the results by means of financial analysis is made.
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Tax and Accounting Aspects of Cryptocurrency Operations
Matejíková, Jitka ; Bartušek, Oldřich (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with cryptocurrencies from the theoretical point of view and from the accounting and taxation point of view. Theoretical knowledge will be applied to one selected company that mines and subsequently trades cryptocurrencies, and the other one that purchased cryptocurrencies only for trading purposes. The taxation procedure for a natural person will also be explained, including the completion of a tax return. On specific examples will be explained detailed accounting and taxation procedures for digital currencies from two perspectives.
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