Thesis on the topic of Choice of legal forms of business for an individual entrepreneur from accounting and tax side deals with legal forms for small entrepreneurs. After the first analyze the main topic becomes an entrepreneur who does business on the basis of its legal personality and a partner who is the only owner of limited company. Single chapters analyze the issue from the point of accounting, tax and legal. The practical part of the thesis contains model examples. The first part of examples compares tax burden of the partner and entrepreneur and the second part of examples shows evidence of the most usually transaction which can arise on the beginning of business, at first in the tax record and then in accounting.

The aim of the diploma thesis is processing of the business plan of a particular firm and implementation of economic evaluation by methods of financial analysis.

This diploma's thesis deals with a proposal of the business plan for setting up a relaxing facitity. The work is composed of theoretical, analytical and proposal parts. The theoretical part includes the knowledge which is applied in the rest of the work. The analytical part is aimed at a present-day and future enterprise environment. The proposal part includes the business plan which includes trading, marketing, organisational and financial plan proposals.

This master dissertation is dedicated to the main characteristics and to the process of establishment of Private Limited Company in the Czech Republic and Germany and to the comparison of these two national legal forms. The goal of this work is to compare Czech and German Ltd. in a very clear way, so the reader can understand what the differences of this type of company in the national legal forms mentioned above are and what have on the contrary in common. The work deals also with the Czech and German Ltd. in separated chapters in order to be the comparison for the reader comprehensible. In the end of the master dissertation is expressed the author's opinion, which national legal form of this type of company is better and in what way.

Le régime juridique de la société anonyme unipersonnelle (SAU) de droitOHADA est défini par renvoi au régime prévu pour la SA pluripersonnelle, avec desadaptations minimales. En réalité, le caractère unipersonnel de la SA lui confère une certaineparticularité qui rend inappropriée la transposition pure et simple des règles du modèlepluripersonnel. Outre les difficultés d’application qu’elle entraîne souvent, la technique durenvoi laisse irrésolues de nombreuses questions suscitées par l’unipersonnalité. Le régimejuridique de la SAU dans son ensemble en ressort insuffisamment adapté à l’unicitéd’actionnaire.Une adaptation du régime juridique de la SAU de droit OHADA au particularisme del’unipersonnalité devient alors nécessaire. Elle doit être entreprise sous fond de simplificationdes règles, d’une part à l’égard de la société, à travers les règles relatives à sa constitution et àson évolution, d’autre part, à l’égard des acteurs que sont l’actionnaire unique, les organesd’administration et de contrôle.Au-delà de son approche critique, l’étude a surtout pour ambition de proposer unmodèle de société anonyme unipersonnelle au régime juridique plus lisible, simple et attractif. / The one-person limited company under the OHADA LAW has seen itslegal regime being defined with reference to the regime of the multi-persons limited company,with minimum adaptations. In fact the one-person character of the Limited company gives it a certain peculiarity that renders inappropriate the pure and simple transportation of rules of the multi-person limited company model. Besides the difficulty of implementation that it oftenentails, the technique of referring leaves unresolved many questions raised by the one-personlimited company model. The legal regime of the one-person limited company as a whole thatarises is insufficiently adapted to the unique shareholder.An adaptation of the one-person limited company legal regime of the OHADA LAWto the particularity of the one-person thus becomes necessary. It has to be undertaken underthe simplification of rules, on the one hand with regards to the company, through rules relatedto its constitution and its evolution, on the other hand, with respect to the actors that are thesole shareholders, administrative and control bodies.

Intäktsredovisning är något som berör samtliga företag gällande redovisning av alla utfördaprestationer. Hur en intäktsredovisning upprättas skiljer sig åt mellan länder vilket har mynnatut i att uppförandet av en gemensam internationell intäktsredovisningsstandard. År 2002startade därför IASB och FASB ett samarbete som kom att kallas för konvergensprojektet.Detta konvergensprojekt utmynnade till slut i ett framtagande av en gemensam internationellredovisningsstandard för intäkter vilken benämns IFRS 15. Syftet med en ny gemensamstandard för redovisning av intäkter är att eliminera svagheter och att ta fram en enda standardsom är heltäckande, det vill säga som täcker in samtliga branscher och typer av transaktioner.Den nya standarden, IFRS 15, kommer att ersätta samtliga tidigare utgivna standarder förintäktsredovisning. Avsikten med den nya redovisningsstandarden var att den skulle träda ikraft den 1 januari 2017 men är i dagsläget framskjuten till 1 januari 2018.Syftet med studien är att utreda hur den nya standarden IFRS 15 skiljer sig vidintäktsredovisning jämfört med redovisning enligt nuvarande standard IAS 11. Dettaillustreras med tre egenkonstruerade typfall. För att besvara syftet undersöks vilkakonsekvenser som kan komma att uppstå vid tillämpning av IFRS 15 jämfört med nuvarandestandard IAS 11 avseende: inkomstskatt, utdelning och nyckeltal kopplat till aktiebolagensintressenter. Metoden som tillämpas för denna studie är en kvalitativ innehållsanalys med enabduktiv ansats.Resultaten av utfallen i de typfall som presenteras visar att tillämpningen av den nyastandarden IFRS 15 i större utsträckning innebär en senareläggning av intäkter jämfört medredovisning enligt nuvarande standard IAS 11. En senareläggning av intäkter som sker enligtIFRS 15 får följdeffekter på inkomstskatt, utdelning och nyckeltal som därmed påverkar ettföretags intressenter. Utfallen i de typfall som presenteras visar också att samtliga intressentersom presenterats i studiens modifierade intressentmodell gynnas av en mer jämnintäktsredovisning som IFRS 15 inte bidrar med. / Revenue recognition is a subject that affects all companies for all rendered services.Because of the differences in how revenue recognition is prepared between countries, aconstruction of a joint international revenue recognition standard has become of interest. In2002 the IASB and the FASB started a cooperation that came to be called the convergenceproject. This convergence project led to the development of a joint international accountingstandard for revenue recognition, which is referred to as IFRS 15. The objective of the newjoint standard for revenue recognition is to eliminate inconsistencies in existing standards andto obtain a single comprehensive standard that is covering all industries and all types oftransactions. The new standard, IFRS 15, will replace all previously issued standards forrevenue recognition. IFRS 15’s effective date was set to January 1, 2017 but is currentlyprominent to January 1, 2018.The purpose of this study is to see how the new standard IFRS 15 differs in revenuerecognition compared to accounting under the current standard IAS 11. The study alsoconsist of research question regarding the consequences that may arise from the application ofIFRS 15 compared to the current standard IAS 11 relating to: income tax, dividends and keyfigures linked to the companies' stakeholders. The methodology for this study is a qualitativecontent analysis with a abductive approach.The findings show that the application of IFRS 15 is to a greater extent, a postponement ofrevenue recognition compared to accounting under the current standard IAS 11. Apostponement of revenue recognition may have an impact on corporate taxes, dividends andkey figures, and thereby affecting a company’s stakeholders. All stakeholders that arepresented in the study’s modified stakeholder model benefit from more consistent revenuerecognition that IFRS 15 doesn’t seem to provide.This paper is written in Swedish.

The thesis is aimed at the comparison of legal regulations of the private limited company in spanish and czech law, especially because this type of company belongs currently to one of the most wide-spreaded forms of business associations and as such creates the legal framework for the development of small and medium enterpreneurship. The thesis is divided into several thematic parts describing particular features of private limited company. This way I tried to find the most important differences between these two systems of law with the intention of clearing their advantages and also disadvantages.

The aim of this essay is to investigate how the audit profession has changed since the abolition of audit obligation and how the auditors have adapted to the change. Through qualitative interviews with auditors, the auditor's role and duties has been analyzed since the abolition of audit obligation and the reduced demand for auditing. This in order to determine whether the abolition of the audit obligation has resulted in a change in the auditor's offer of services and if this has affected independence. Continuingly, the role of the auditor has been analyzed by the importance of the relationship with the customer as well as the expectation gap that exists. The collected material will be explained by an objective approach. The empirical evidence shows that there is a difference for the auditor's role as well as duties following the abolition of audit obligation where the service offer has been expanded while there is a reduced demand for auditing, which has been replaced by other services.

Processing of the business plan of a particular firm, the implementation of economic evaluation by methods of financial analysis.

The financial situation of limited company PFT is evaluated in the period 2008 to 2013 through techniques of financial analysis. Then the resulting values are compared with the recommended values, sector averages and values of selected competing companies with limited liability. Multivariate methods of intercompany comparison are applied for a more comprehensive assessment of financial management. The conclusion is focused on summarizing the results, identifying strengths and weaknesses and proposing appropriate measures.