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Vietnamese accounting system and its regulation
Le, Thi Thu Huong ; Skálová, Jana (advisor)
While Vietnam does not belong to the developed countries, there must also be a system of accounting which is able to give comprehensive financial information on financial, property, income situation of an organization. In his work, I will address in particular the legislation regulating accounting in Vietnam and accounts for entrepreneurs. My aim is to introduce readers to the accounting system of the country where I was born.
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Regulation of accounting in Slovakia
Šmidová, Dana ; Skálová, Jana (advisor)
The bachelor thesis deals with regulation of accounting in Slovakia. First it describes way of regulations of accounting in the world generally. Thereinafter it is targeted at representation of basic characteristics Slovak accounting including accounting principles, from with legal regulations coming-out. It refers to legal rules that give direction to accountig and it deals with process of make-up statement of balances.
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The acquisition of property, plant and equipment as tangible fixed assets
Borovková, Jana ; Skálová, Jana (advisor)
The writing focuses on acquisition of property, plant and equipment as tangible fixed assets. It mentions influence of taxes. It compares Czech legislature and International accounting Standards/ International financial reporting standards. It specializes in accounts of borrowing costs and dotations. The goal of writing is compare different methods and demonstrate process of harmonization.
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Impacts of proprietors' decisions on equity
Černobilová, Jana ; Skálová, Jana (advisor)
This thesis deals with the equity and the impacts of proprietors' decisions on the amount and the structure of the equity. At first there are mentioned brief characteristics of legal entities. Subsequent chapters are dedicated to the description of components of equity. Capital stock and ways how to increase or decrease it get big attention, too. I also mention capital funds and funds created from net profit. Then I focus on profit and loss from previous years and net income. Last part is concerned with the statement of changes in equity, which is a voluntary part of final accounts.
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Valuation to fair value in the accounting system of the Czech Republic
Benáčková, Lenka ; Skálová, Jana (advisor)
I am writting in my bachelor thesis about fair value in our accounting system. The first part is mostly teoretical. It is generally focused on valuation in the accounting, that describes the basic thought, advantages and disadvantages of fair value. The second part is about using fair value in securities and derivates. At the end of this bachelor thesis you can find an example how we can value securities by fair value and before its implementation.
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Short-term securities
Buřičová, Lenka ; Skálová, Jana (advisor)
This thesis is focused on the history and present of measurement of short-term securities. There are mentioned specifics of securities denominated in foreign currencies. The thesis also contains tax aspects.
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The Cohesion of accounting in Czech republic with corporation income tax
Bucharová, Ivana ; Skálová, Jana (advisor)
The purpose of the bachelor thesis is the analyse of subjects, wich are coming out of accounting when we determine the tax base of corporation income tax or their accesses are different. The subjects are evaluation of property, cost activation, issue of commercial papers and legitimately items. Every chapter consist of basic information on the issue, the separate point of view of accounting and taxes, the differences between their views and recapitalution.
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Development of the principles of pricing in German accounting
Stryjová, Iveta ; Skálová, Jana (advisor)
The work deals with the description of the development of valuation principles in the German accounting of the history to the present with regard to the proposed reform. It is primarily focused on the international intervention in the internal accounting system and the impact that it had on the valuation. There are also described changes in approaches to valuation methods for selected assets and liabilities. The goal is to provide information on the accounting regulation in Germany and especially on the valuation principles from the general view and then in term of specific pricing. The last chapter is devoted to the planned reform, the content, objectives and the impact on pricing methods.
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Influence of buried reserves on a shareholders'capital
Soukupová, Petra ; Skálová, Jana (advisor)
The Bachelor thesis deals with the problem of an influence of buried reserves on a shareholders' capital. First of all it describes the shareholders'capital and its components. Afterwards it reports the substance of buried reserves, the stadium of its turnover and especially differences of an acounting and a real shareholders'capital, which originate just from the influence of buried reserves in a company. By means of particular examples this thesis practically illustrates some posibilities of origin, maintainance and downfall of different kinds of buried reserves.
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