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Long-term assets in terms of accounting, taxes and finance
KUNSTOVÁ, Kateřina
The goal of bachelor's thesis is to analyse long-term assets in terms of accountancy, taxes and finance and to evaluate acquisition, valuation, keeping records and accounting in selected accounting entity. A partial aim is to compare book depreciations and tax-off depreciations and possible recommendations for optimization of depreciations. The theoretical part defines acquisition, valuation, keeping records, accounting, depreciation and disposal of tangible and intangible assets in terms of accounting and tax legislation, where there is a difference between individual laws. The most important part is depreciations. Financial analysis focused on long-term assets and sources of financing of long-term assets are defined in terms of financing. All these areas are applied in the practical part to a selected accounting unit, which is the company ČD Cargo, a.s., An analysis of the data is performed based on the information provided by the companies, specifically the analyses of the acquisition, valuation, keeping records, accounting and disposal of assets, the calculation of the financial analysis and the analyse of the sources of financing. Book depreciations and tax-write off depreciations are calculated and compared not only due to deferred tax liability. Finally, recommendations are made for improvements in certain areas of long-term asset management.
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Financial statements according to IFRS and their comparison with Czech accounting legislation
Tereščenko, Dmytro Oleksandrovyč ; Vašek, Libor (advisor) ; Muratov, Michail (referee)
The main objective of the final thesis is to emphasise the transformation of financial statements prepared according to Czech accounting legislation to financial statements prepared in accordance with International Financial Reporting Standards. There are two parts in the final thesis. The first part describes a complete set of financial statements, prepared in accordance with International Financial Reporting Standards, it is an obligatory part of the financial statements - Statement of financial position, Statement of comprehensive income, Statement of changes in equity, Statement of cash flows, summary of significant accounting policies, and other explanatory notes. The second part of the final thesis deals with an accuracy of the transfer Leases, Provisions and Deferred Taxes on Czech accounting legislation to International Financial Reporting Standards.
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