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Decision Making about Funding of Fixed Assets Acquisition
Jemelíková, Hana ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis deals with the select fitting form of decision making about funding of fixed assets acquisition of a selected company. In the theoretical section are listed a specific way of acquisition of assets trough financial lease, lean and cash. The practical part includes financial analyst of company and comparision offers of financial lease and lean. At the end are defined tax and accounting impact that selected metod of financing brings and advice the best solution.
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Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
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Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets
Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor)
There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
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|
|
Decision Making about Funding of Fixed Assets Acquisition
Jemelíková, Hana ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
This bachelor´s thesis deals with the select fitting form of decision making about funding of fixed assets acquisition of a selected company. In the theoretical section are listed a specific way of acquisition of assets trough financial lease, lean and cash. The practical part includes financial analyst of company and comparision offers of financial lease and lean. At the end are defined tax and accounting impact that selected metod of financing brings and advice the best solution.
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