Diploma thesis "Valuation of selected part of assets" deals with problems with valuation of non-current tangible property and inventories by International Financial Reporting Standards (IFRS) in comparison with Czech directives. Firstly will be described basic valuation techniques used by the IFRS and also by Czech directives. Secondly will be explained valuating models separately. Problems with valuation of non-current tangible property and inventories by IFRS and by Czech directives are discussed in last two parts. Discovered findings are compared in conclusion of that part. Diploma thesis is also covered by illustrative examples.

The thesis focus on the availibility of the time series of producer price index (PPI) in the selected countries from Eastern Europe. The PPI time series are necessary for assets price estimation. The aim of the thesis is to proove if there could be a "converter" between the PPI total and PPI for individual activity which could be used for creating time series in countries where the data are not available.

This master´s thesis includes characterization of activities of long-term assets audit. The goal of thesis is completion of audit on state university. Result is suggestion for auditor how to proceed during audit of long-term assets.

The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.

The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.

This diploma thesis deals with possibilities of implementation of chosen International Public Sector Accounting Standards (IPSAS) into Czech Accounting Legislation. It also describes key characteristics of public sector and general concepts contained in Conceptual Framework. Selected IPSAS are analyzed and compared with national standards in order to outline possibilities of implementation of international approaches to Czech Accounting Legislation. The main part of the thesis is focused on the folowing specific areas: tangible and intangible assets, impairment and non-exchange transactions.

There exist many ways how to finance fixed assets of a company. In my thesis, I deal with several types of funding fixed assets and compare them. In the introduction, I describe different types of funding, their advantages and disadvantages. One of the ways of funding is a lease, a loan or renting of fixed assets. The aim of my work was to select the best way of funding fixed assets for the selected company and study its tax consequences.

This thesis provides an overview of accounting and tax implications of long-term intangible assets from the perspective of the Czech legislation and in terms of International Accounting Standards. The text is divided into theoretical and practical. The first part describes the intangible assets in five chapters. The first of these intangible assets is generally defined in terms of Czech and international law. Other chapters deal with valuation, depreciation and decommissioning of intangible assets. The last chapter deals with the deferred taxes that are due different concepts of accounting and tax regulations in the costs and revenues. Current legislation of intangible assets described in this work is compared with the previously applicable law. The practical part consists of a number of exercises that reflect the real situation of intangible assets in a Prague company.

The diploma thesis compares different accounting methods in the three accounting systems in the long-lived assets area. The dominant accounting system in the thesis is the IFRS. In the first part long-lived assets are described according IFRS. The US GAAP and Czech accounting law are shown only main differences. The diploma thesis describes and explains the cause of differences between all three systems and shows the impact on the financial statements. In the second part of the thesis the outcomes of financial research on companies which presents their financial results according IFRS are presented.

Práce je zaměřená na dlouhodobý hmotný majetek. Hlavním tématem práce je srovnání účetního a daňového pohledu na dlouhodobý hmotný majetek. V práci je rovněž zpracován pohled Mezinárodních účetních standardů na tuto problematiku. Práce obsahuje příklady ukazující rozdíly v obou pojetích i výpočet odložené daně z těchto rozdílů.