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Fixed Assets According to Czech Accounting Legislations and International Financial Reporting Standards
Müllerová, Denisa ; Jakubcová, Marie (referee) ; Křížová, Zuzana (advisor)
The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
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Accounting Directives for Company
Mukatova, Diana ; Malinka, Jakub (referee) ; Pěta, Jan (advisor)
The bachelor's thesis deals with the issue of internal property policy of the selected entity. Part of the theoretical part is the characteristics of internal company regulations. The practical part is devoted to the analysis of internal company guidelines, on the basis which will be offered recommendations for solving the problém.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Tax Aspects of Passenger Car Acquisition and Operation
Kotlánová, Sabina ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
The bachelor thesis is concerned about tax optimization in connection of acquisition and operation passenger cars for natural persons – entrepreneurs. In analytical part are described and evaluated the forms of acquisition and regimes for expenses associated with operation passenger cars. The content of proposal of solution are comprehensive examples in which is performed comprehensive evaluation and selection optimal option.
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Accounting Directives for Company
Mukatova, Diana ; Malinka, Jakub (referee) ; Pěta, Jan (advisor)
The bachelor's thesis deals with the issue of internal property policy of the selected entity. Part of the theoretical part is the characteristics of internal company regulations. The practical part is devoted to the analysis of internal company guidelines, on the basis which will be offered recommendations for solving the problém.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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