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Tax aspects of repairs and adjustments of tangible fixed assets
Urban, Marek ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The diploma thesis deals with the tax aspects of repairs and technical evaluation of tangible fixed assets, as well as aspects of creation of reserves for repair of tangible assets. The aim of the thesis is to identify problem areas of legal regulation in relation to this area and to propose their solution. The first part of the thesis summarizes the current legal regulations of the investigated area in the Czech Republic. Summary is followed by a case study based on a real tax audit, which demonstrates problem areas of legal regulation. The conclusion of the case study is the comparison of the different options of the additional tax liability and its accessories. In the last part of the thesis are analyzed problematic places of legal regulation, based on a case study, and their solution is proposed.
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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Effect of corporate tax for reporting of fixed assets
Kopecká, Hana ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
Fixed assets are an important component for any enterprise. The corporate tax, as one of the most important taxes in the Czech Republic, effects the reporting of these assets. This thesis highlights some of the important aspects of the impact of the corporate tax on this subject. Several errors are shown in reporting discussed assets which some companies may commit. This work also deals with differences between accounting and tax depreciation, summarizes the issues of component depreciation and creation of reserves for repairs of fixed assets, compares the tax and accounting definition file of movable assets, and defines conditions under which the intervention in the property is considered as a technical improvement or a repair. The thesis also shows the differences between accounting and tax rules that encourage companies to report fixed assets incorrectly.
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Tangible and intangible investment goods based on czech legislature and IFRS
Skuhravá, Tereza ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
Tangible and intangible investment goods, its determination, disposition, evaluation, technical improvements, depreciation, disabling, comparing czech legislature and IAS/IFRS
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Technical improvements and repairs of leased property
Paulíková, Eva ; Procházka, David (advisor)
The primary goal of my work is to provide an easy-to-understand definition of the terms "technical improvements" and "repair". A discussion of the problems of technical improvements of leased properties in relation to accounting and taxation is also provided. Principles developed in the first two sections are applied in the final chapter to a case study of the leasing of office space.
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