National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Business Register of Financial Statements of Companies
KALÍŠKOVÁ, Anna
My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.
Taxes in Tax Subject Accounting Aimed at Legal Entities Income Tax
KALÍŠKOVÁ, Anna
My thesis is focused on the Legal Entity Income Tax. This thesis is divided into two parts. Firstly, the basic characters of Legal Entity Income Tax is described, for example a taxpayer, an object of tax, a tax reduction, a figure deductible from tax base, a rate of tax and a statement of taxable income. The calculation of deferred tax receivables or liability is also a part of this thesis. Secondly, the calculation of an income tax by accounting unit is solved in a practical part. Further a tax optimization for legal entity is described in this part. The goal of the thesis is to find an optimal tax solution and to accomplish that the legal entity will have the lowest possible tax duty.

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