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Usufructuary lease
Kešner, Václav ; Liška, Petr (advisor) ; Horáček, Tomáš (referee)
The main goal of this diploma thesis is to summarize usufructuary lease in accordance to Book Four of the current Civil Code, entitled "Relative property rights", Title II. "Obligations arising from juridical acts", second Chapter "Relinquishing a thing to be used by another" and the fourth Section entitled "Usufructuary lease", which is a separate type, that returns to code of private law after more than sixty years. At the beginning I dealt with circumstances of the return of the old-new Institute and the situation that preceded the efficiency of the Civil Code. Next chapter is devoted to the interpretation of some basic concepts that are not known to general public due to its archaic wording, but their definition is the basis for understanding the relationship between usufructuary lessor and usufructuary lessee. Part of this chapter also describes the thin line between lease and usufructuary lease, that lies mainly in different economic function, thus in fact, that a thing is according to a usufructuary lease contract, relinquished not only for use, but also for enjoyment. Subsequently, the diploma thesis continues with the history of usufructuary lease in the 19th and 20th centuries with an attention to Act no. 847/1811 Coll. a. s., General Civil Code, that was adopted into Czechoslovak legal...
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Acquisition of fixed assets from accounting and tax perspective according to Czech regulations
Duchatschová, Markéta ; Müllerová, Libuše (advisor) ; Coufal, Jan (referee)
The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.
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Operations with the enterprise from the accounting and tax view
Fabík, Adam ; Skálová, Jana (advisor) ; Dvořáková, Dana (referee)
This diploma thesis deals with the general definition of an enterprise according to the Czech legal regulations and applied practice, moreover by the definition of individual possible operations with enterprise and its accounting and tax consequences. In this diploma thesis are also analyzed transactions realized with the enterprises in Czech Republic after the recodification of a private law.
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Usufructuary lease
Kešner, Václav ; Liška, Petr (advisor) ; Horáček, Tomáš (referee)
The main goal of this diploma thesis is to summarize usufructuary lease in accordance to Book Four of the current Civil Code, entitled "Relative property rights", Title II. "Obligations arising from juridical acts", second Chapter "Relinquishing a thing to be used by another" and the fourth Section entitled "Usufructuary lease", which is a separate type, that returns to code of private law after more than sixty years. At the beginning I dealt with circumstances of the return of the old-new Institute and the situation that preceded the efficiency of the Civil Code. Next chapter is devoted to the interpretation of some basic concepts that are not known to general public due to its archaic wording, but their definition is the basis for understanding the relationship between usufructuary lessor and usufructuary lessee. Part of this chapter also describes the thin line between lease and usufructuary lease, that lies mainly in different economic function, thus in fact, that a thing is according to a usufructuary lease contract, relinquished not only for use, but also for enjoyment. Subsequently, the diploma thesis continues with the history of usufructuary lease in the 19th and 20th centuries with an attention to Act no. 847/1811 Coll. a. s., General Civil Code, that was adopted into Czechoslovak legal...
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Účetní zachycení pachtu obchodního závodu dle české legislativy a Mezinárodních účetních standardů
Smutná, Šárka
This diploma thesis deals with comparison of the accounting treatment of lease of business according to the Czech accounting legislation and international accounting standards, including the identification of the impact of significant items on the financial statements, and in terms of both the landlord and the tenant perspective. The introductory part is devoted to understanding the essentiality of the lease of business, accounting harmonization and introduction of specific standards on the issue. Subsequently, the theoretical knowledge is applied to the model example of the lease of business, which is the based for the final assessment of the impact of accounting transactions related to the lease of business and recommendations for the faithful accounting of this issue.
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