Finansinė ir mokestinė apskaitos dėl reglamentų neatitikimų, informacijos vartotojų skirtingų poreikių tapo dvi skirtingos sistemos, turinčios skirtingus tikslus. Tačiau praktiniu požiūriu toje pačioje įmonėje negali būti kelių apskaitos sistemų. Įmonėje taikant atitinkamus apskaitos būdus ir metodus, turi būti parengta apskaitos politika, kad būtų suderinti finansinės ir mokestinės apskaitos tikslai. Įmonės tvarkydamos apskaitą ir rengdamos finansinę atskaitomybę vadovaujasi standartais, o apskaičiuojant apmokestinamąjį pelną turi nepažeisti Pelno mokesčio įstatymo nuostatų. Svarbiausi skiriamieji finansinės ir mokestinės apskaitos bruožai: finansinė apskaita skirta įmonės finansinei būklei įvardinti, naudojantis finansinėmis ataskaitomis, o mokestinė apskaita skirta mokesčių bazei apskaičiuoti ir mokesčių sumos teisingumui įrodyti. Įmonių finansinėje ir mokestinėje apskaitoje apskaičiuoti veiklos rezultatai- visai skirtingi dalykai. Jie neturi ir negali būti tapatinami. Tačiau tvarkant apskaitą, būtina atitinkamai atvaizduoti finansinės ir mokestinės apskaitos skirtumus. Tyrimo objektas: Finansinė ir mokestinė apskaitos sistemos. Tikslas. Sukurti finansinės ir mokestinės apskaitos suderinimo modelį. Minėtam tikslui pasiekti iškelti šie uždaviniai: • Pagrindinių reglamentų, kurių reikia laikytis tvarkant apskaitą ir sudarant finansinę atskaitomybę, įvardinimas; • Išanalizuoti apskaitos politikos sąvoką ir jos aspektus; • Įvardinti mokestinės apskaitos politikos aspektus ir... [toliau žr. visą tekstą] / Financial and taxing accountings became two separate systems having different aims due to the nonconformities of regulations and different needs of information users. But, practically, one and the same enterprise cannot have a couple of accounting systems. While applying appropriate ways and methods of accounting, the enterprise should prepare accounting policy which combines the goals of financial and taxing accounting. Enterprises administering their accounting and preparing financial accountability follow the standards, while during calculation of taxable profit – they should not violate provisions of Corporation tax law. The major and distinctive features of financial and taxing accounting are as follows: financial accounting is meant for naming the financial state of the enterprise by using financial reports, while taxing accounting is intended for calculating the tax base and prove the correctness of tax sum. Activity results calculated in the financial and taxing accounting of the enterprise – are completely different things. They should not and cannot be identified. But, the differences of financial and taxing accounting should be properly showed during keeping of accounting. Research object: Financial and taxing accounting as two different systems and their compatibility. Goal. Prepare a compatibility model for financial and taxing accounting. The following tasks have been set to achieve this goal: • Stating the major regulations which should be followed while... [to full text]

A presente pesquisa objetivou verificar se medidas contábeis calculadas por meio do lucro abrangente e de seus componentes são relevantes na explicação do risco das empresas. Para isso, analisou-se amostra composta por 105 companhias brasileiras de capital aberto com ações negociadas na BM&FBovespa. Foram selecionadas empresas não financeiras com dados disponíveis no período compreendido entre o primeiro trimestre de 2011 e o primeiro de trimestre de 2015, sendo excluídas empresas com ações de baixa liquidez. Inicialmente, avaliou-se por meio de análise de estatísticas descritivas e do Teste de Wilcoxon se o lucro abrangente é mais volátil que o lucro líquido. Esta primeira hipótese de pesquisa não foi refutada e se constatou que, para as empresas que compõem a amostra estudada, a volatilidade do lucro abrangente foi 30,84% superior à volatilidade do lucro líquido, evidenciando que a análise focada única e exclusivamente no lucro líquido induziria o usuário da informação contábil a ignorar possíveis fontes de risco da empresa. Para a análise da relevância do lucro abrangente e de seus componentes na explicação do risco, foi feita análise de regressão com dados em painel por meio de oito modelos estimados, cada qual com diferentes variáveis explicativas e abordagens de risco, estimado por meio da volatilidade dos retornos das ações (risco total) e do beta de mercado (risco sistemático). Os resultados apresentados evidenciaram que a relação entre a volatilidade do lucro abrangente e o risco da empresa é superior àquela observada entre a volatilidade do lucro líquido e o risco, porém tal relação não se mostrou estatisticamente significante. Todavia, verificou-se que a volatilidade do valor referente a outros resultados abrangentes possui relação negativa e estatisticamente significante com seu risco sistemático. Ganhos e perdas com hedges de fluxo de caixa e com ativos financeiros classificados como disponíveis para venda apresentaram relação negativa e estatisticamente significante com o risco da empresa, o que, de acordo com estudos anteriores, deve-se ao fato de que resultados não realizados estariam além do controle dos gestores. As evidências apresentadas pelo presente estudo corroboram a importância do assunto, fornecendo insumos para discussões sobre políticas contábeis relacionadas ao lucro e para o desenvolvimento de métricas contábeis para a avaliação do risco das empresas. / This research aimed to verify if the comprehensive income and its components are relevant in explanation of the firm risk. Thus, it analyzed sample of 105 Brazilian public companies listed on the BM&FBovespa. Non-financial companies with available data from the first quarter of 2011 to first quarter of 2015 were selected, being excluded companies with low stock liquidity. Initially, it was evaluated by analysis of descriptive statistics and the Wilcoxon test if the comprehensive income is more volatile than net income. This first research hypothesis was not refuted and found that for the companies in the sample, the volatility of comprehensive income was 30.84% higher than the volatility of net income, showing that an analysis focused exclusively on net income induce the accounting information user to ignore possible sources of firm risk. For the analysis of the relevance of comprehensive income and its components in risk explanation, regression analysis was done with panel data through eight estimated models, each with different explanatory variables and risk approaches, estimated by the volatility of stock returns (total risk) and market beta (systematic risk). The results showed that the relationship between the volatility of comprehensive income and the company\'s risk is greater than that observed between the volatility of net income and risk, but this relationship was not statistically significant. However, it was found that the volatility of the value related to other comprehensive income has negative and statistically significant relationship with its systematic risk. Gains and losses from cash flow hedges and financial assets classified as available for sale showed a negative and statistically significant relationship to the risk of the firm, which, according to previous studies, is due to the fact that unrealized results would be beyond the control of managers. The evidence presented in this study confirm the importance of the subject, providing inputs for discussions on accounting policies related to income and to the development of accounting metrics for risk assessment of companies.

This master thesis deals with the comparison of corporate taxation in the Czech Republic and the United Kingdom. In the first chapter, the terms tax and tax system are described and the Czech and the UK tax systems are analysed and compared. The second chapter deals with corporate taxation, its history and current trends. It is deeply focused on the corporate taxation in the observed countries. In the third chapter the deferred tax is explained and the impact of corporate taxation rules on deferred tax is analysed. The crux of my thesis lies in the evaluation and comparison of both systems of the corporate taxation.

This diploma thesis presents the relationship between corporate tax bases and corporate profits. It lists current steps taken by the EU in that area and defines the following terms: Corporate Income Tax Base, Common Consolidated Corporate Tax Base, International Financial Reporting Standards, methods for measuring the connection between tax bases and profits. Tax base is analyzed through description of the Common Consolidated Corporate Tax Base and evaluation of its benefits for the user is based on data from a study made by Deloitte. Profit is analyzed with regards to IFRS implementation in Czech Republic and declared value of profit according to both systems is compared using a case study. The methods measuring connection between the specified variables are coupled with arguments against and in favor of converging of both variables. Arguments are documented on selected topics published in Czech Republic.

This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.

Lietuva per paskutinius keletą metų prarado lyderės pozicijas Vakarų Europoje lyginant apmokestinamojo pelno apskaičiavimo taisykles ir pelno mokesčio tarifo dydį, tačiau iš pirmaujančių šalių grupės nepasitraukė, nenusileidžia ji ir Latvijai bei Estijai, kuriose yra sukurtos taip pat vienos patraukliausių investuotojams pelno mokesčio sistemų Europos Sąjungoje. Siekiant įvertinti šalies patrauklumą užsienio investuotojams reikia įvertinti apmokestinamojo pelno apskaičiavimo taisykles bei apžvelgti pelno mokesčio tarifą. Šio darbo objektas yra apmokestinamasis pelnas. Tikslas – išsiaiškinti apmokestinamojo pelno apskaičiavimą. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1) išnagrinėti pelno sampratą bei pateikti informaciją apie pelno valdymą; 2) išanalizuoti Lietuvos akcinių bendrovių apmokestinamojo pelno apskaičiavimą; 3) išnagrinėti ir palyginti Lietuvos, Latvijos ir Estijos apmokestinamojo pelno apskaičiavimo tvarką; Darbą sudaro 3 pagrindinės dalys. Pirmoje dalyje “Pelno samprata ir valdymas“ nagrinėjama pelno sąvoka, išskiriami neatitikimai tarp finansinio ir mokestinio pelno bei pateikiamos pelno valdymo galimybės pasirenkant apskaitos politikos priemones. Antroje dalyje „Apmokestinamojo pelno apskaičiavimas Lietuvoje“ analizuojama akcinių bendrovių apmokestinamojo pelno apskaičiavimo tvarka, pateikiamos neapmokestinamosios pajamos, neleidžiami ir ribojamų dydžių leidžiami atskaitymai. Nagrinėjami galimi pelno mokesčio sumažinimo būdai bei metinė pelno... [toliau žr. visą tekstą] / Lithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]

Las cooperativas son entidades de la economía social que se configuran basándose en parámetros de solidaridad, ayuda mutua y sistemas de autogestión. La presente tesis, profundiza en el estudio de los aspectos de orden contable peculiares de las sociedades cooperativas. Se analiza el ordenamiento jurídico-contable actual que compete a las cooperativas, examinando su adecuación a las características específicas de estas sociedades, haciendo especial énfasis, en la información social que deben revelar. Se proponen mejoras a la regulación contable actual, con el fin de alcanzar una mayor adecuación de ésta, a las singularidades de las sociedades cooperativas. Se revisa también, la normativa actual que regula el depósito de las cuentas anuales de estas sociedades, ante los registros competentes, proponiendo alternativas de mejora a la regulación vigente, para que el citado depósito de cuentas sea de utilidad para la toma de decisiones económicas de los usuarios de la información contable