National Repository of Grey Literature 13 records found  1 - 10next  jump to record: Search took 0.00 seconds. 
Non-cash transactions in connection with the handling of property from the perspective of income taxation
Nováková, Kristýna ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This bachelor thesis about Non-cash transactions in connection with the handling of property from the perspective of income taxation, whose main purpose is to evaluate the impact of this transactions on the tax base and cash-flow of tenant and owner, consists of four chapters. The first part defines the basic concepts of non-monetary income, non-cash income and rental income. The second chapter deals with the differences of technical improvement, repairs and maintenance. The third chapter focuses on the description of possible solutions and the fourth chapter deals with the influence on tax base and cash-flow in model situations. At the end of the chapter the results of individual situations are synthesized ant the most suitable solution is suggested.
Technical Improvement of Fixed Assets
ŠVARCOVÁ, Michaela
This bachelor thesis is based on analyzing the legislative framework of the technical improvement of fixed assets and fixed assets itself. The theoretical review also defines the valuation, depreciation and accounting about fixes assets. Afterwards, there are shown impacts of it on the tax base. There are also defined differences between the technical improvement and repairs and maintenance. All above in accounting and tax point of view. The practical part is clarifying the importance of correct determination of the technical improvement and repairs and maintenance based on different impact on tax return and accounting reports. This thesis shows this field of accounting on an existing corporation by analyzing how its dealing with this problematic field according to actual legislative framework. It also shows a possible way to adjust internal regulations according to legislative regulations.
Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
Influence of improvements to the price of an apartment building
Tučková, Věra ; Chovancová, Jitka (referee) ; Marková, Leonora (advisor)
The aim of Diploma thesis was to suggest method of determine technical improvement building and determine effect technical improvement for the price of flat. The work is listed legal standards of technical improvement, modernization, reconstruction and repairs. These definitions are used on a practical example and base on these calculated prices of flats in a area.
Tax Depreciations of Fixed Assets
Trutnová, Zuzana ; Batelka, Luděk (referee) ; Brychta, Karel (advisor)
This thesis deals with tax depreciation of fixed assets in Czech Republic including comparison with tax depreciation according direction proposal for a Common Consolidated Corporate Tax Base and capital deduction in United Kingdom. This thesis includes description of basic rules of fix assets tax depreciation and analysis of tax optimalization possibilities using tax depreciation in Czech Republic. Information gained in theoretical part is used for formation of methodic manual that is used by corporate tax payers as a guide in tax depreciation setting. In the last part of the thesis, variants of tax depreciation calculation for existing company are stated.
Accounting, tax and budgetary context of a fixed assets in territorial allowance organizations
Hohlová, Markéta ; Svoboda, Michal (advisor) ; Vitásek, Tomáš (referee)
This thesis is concerned with the accounting, tax and budgetary context of fixed assets in allowance organization. It is focused on the analysis of differences in accounting, tax and financial aspects that occur in fixed assets. Specifically, it analyzes the characteristics of fixed assets, acquisition, technical improvements, depreciation and disposals. The thesis describes the obligations of keeping the book, drawing up the final accounts and calculating the corporate income tax. The text also shows the relationship between the founder and his allowance organization. The practical part is performed on a specific allowance organization Muzeum regionu Valašsko. It briefly describes the budget process.
Technical Improvement and Repairs in the Case Law
Tomaníková, Markéta ; Pelák, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the boundary between technical improvement and repairs of fixed assets. This work aims to describe and evaluate the selected decisions of the Supreme Administrative Court, primarily in the area of technical improvements and repairs and on the basis of these decisions determine the principles and parameters that should be determinig for taxpayers when they are assessing the technical improvements and repair on fixed assets. The first part is theoretically focused on legislation of technical improvements and repairs. In the following part are described and evaluated selected decisions of the Supreme Administrative Court, on which are subsequently drawn rules and parameters for assessing the boundaries between technical improvement and repair.
The impact of recodification of the civil and commercial code on the Czech accounting standards
Kašparová, Petra ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.

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