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Financing of Business Activities
Bartík, Vlastimil ; Havíř, David (referee) ; Heralecký, Tomáš (advisor)
The bachelor's thesis focuses on selection of optimal financing for long-term tangible assets for a particular company. The thesis is divided into 3 main sections. The theoretical part describes possible forms of financing and methods for assesment of a current state of affairs of the selected company. Analytical part employs these forms and methods and creates a basis for the proposal part in which the most optimal and most suitable method of financing will be found.
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Financing of Business Activities
Bartík, Vlastimil ; Havíř, David (referee) ; Heralecký, Tomáš (advisor)
The bachelor's thesis focuses on selection of optimal financing for long-term tangible assets for a particular company. The thesis is divided into 3 main sections. The theoretical part describes possible forms of financing and methods for assesment of a current state of affairs of the selected company. Analytical part employs these forms and methods and creates a basis for the proposal part in which the most optimal and most suitable method of financing will be found.
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Long-term tangible and intangible assets in compliance with the IFRS in comparison with Czech accounting regulations
Koskubová, Monika ; Ašenbrenerová, Petra (advisor) ; Valášková, Mariana (referee)
This bachelor degree work deals with long- term tangible and intangible assets in compliance with the International Financial Reporting Standards, and compares these standards with Czech acounting regulations. The work consists in the analysis of the problem of long-term tangible and intangible assets, and focuses on the purpose of establishing international standards and Czech accounting regulations. The international standards are primarily set to satisfy the needs of creditors and potential investors. Their authors aim at setting unified and universal accounting regulations relevant for all of their users. Czech accounting regulations do not only serve as an information source for creditors and potential investors; one of their most important users is also the state which creates and amends Czech accounting legislative. Thus both the state and respective lobby groups do have a significant influence upon the final versions of the given regulations. In my work I intend to analyze what impact these substantial factors have on the form of accounting regulations, focusing on long-term tangible and intangible assets. The results I have presented show that the International Financial Reporting Standards allow the given units of account to describe the real and current situation more truly and faithfully, unlike Czech regulations. The reason is that the standards are more detailed and thorough, they contain a higher number of permitted methods and accounting techniques which reflect the real situation of units of account more accurately.
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Tangible fixed assets in terms of accounting and tax
MARKOVÁ, Michaela
The goal of bachelor's thesis is to analyse the long-term tangible assets from both accounting and fiscal view, to compare individual aspects from the impact on the corporate income tax view and to appraise the given situation in the selected accounting entity. The theoretical part treats the approximation of the differences between the accounting and fiscal view on the long-term tangible assets. It deals with the defining of the long-term tangible assets, technical appraisal and the depreciation methods from both views as well. Its part is also addicted to the dilemma of the acquisition, the appraisal and the consequential retirement of the long-term tangible assets. Last but not least it points to the differences of the accounting and tax depreciation and to the impact on the income tax base. The practical part is focused on the analyse execution of the accounting and tax deprecitation of the long-term tangible assets in the selected corporate. The content of the analyse is to show the depreciation impact on the income tax base and the consequential analysis. Furhtermore the practical part is addicted to the dilemma of the technical appreciation and the appropriate potentiality that may occur in terms of the long-term tangible assets depreciation of the given accounting entity. Likewise it contains the analyse of the accounting and tax methods, the consequential appraisal and the summary. Not least it deals with the latest methods of the long-term tangible assets retirement.
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Depreciation policy of an entity and analysis of its impact on economic result
NOVOTNÁ, Petra
The subject of my bachelor thesis is ?Depreciation policy of an entity and analysis of its impact on economic result.? I deal with methods of depreciation of long-term tangible assets. In the theoretical part, I focus on characteristics of long term assets and their accounting and tax depreciation. Documentation and necessary information for my bachelor thesis were provided by Mr. Jiří Jíša, an entrepreneur who keeps double-entry accounting. The practical part shows the calculations of tax depreciation of two selected assets. I calculate depreciation, accumulated depreciation and net book values and I compare various depreciation method. These calculations are shown also in graphs. At the end of my thesis, I recommend the most suitable method of depreciation to a concrete entity. The aim of my thesis was to analyze the methods of depreciation of long-term tangible assets and to determine the impact of the concrete method on the economic result and income tax base.
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Compare of the depreciation of long-term asset in certain company
HRUŠKOVÁ, Alena
In my bachelor thesis I deal with the depreciation of long-term tangible assets and long-term intangible assets. In the theoretical part I write the characteristics of the different types of assets and everything related with the holding of long-term assets in enterprises from its acquisition until its removal from the register. The practical part shows the calculations of depreciations of selected assets and I find impacts of the choice of accelerated tax depreciations or linear tax depreciations and the determination of the calculation of book depreciation on the tax base in the specific entity.
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Optimizing the impact of accounting and tax depreciation on the income tax base and profit
KALBÁČOVÁ, Lucie
This bachelor thesis is aimed at an optimizing of the impact of a book depreciation and a tax depreciation on the tax base from income and the trading income. The aim is to carry out the analysis of the tax depreciation and the book depreciation, find out the possibilities of the tax savings and evaluate the influence of the tax depreciation and the book depreciation on the trading incomes. In the theoretical part there are described long-term intangible assets, long-term tangible assets, the technical evaluation, the book depreciation, the tax depreciation and their influence on the trading income. In the practical part, I focused on the analysis of the book depreciation and the tax depreciation at the company SERVISTRADE, s. r. o. The company uses the tax depreciation ? accelerating method. It considers the tax depreciation as the book depreciation and therefore there is no difference. If the book depreciation and the tax depreciation were not equal, the accounting entity would have to adjust the tax base.
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Comparison of development of depreciation methods of long-term assets and their influence on the tax base
KUBECOVÁ, Jana
The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.
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Influence depreciation methods on trading income
KOPEČKOVÁ, Michaela
The topic of my bachelor thesis is {\clqq}Influence depreciation methods on trading income".The aim of my work is explanation of differences among book depreciation and tax depreciation methods and and evaluation of impact on trading income of company. The theoretical part is focuses on the characteristics of long-term assets, book depreciation and tax depreciation, income tax payable and deferred tax. Practical part is focused on application of these methods in particular company. Five possible variants of depreciation is applied to the assets of the company. The accounting entity is obliged to account deferred tax.
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