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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

Dlouhodobý majetek v účetnictví města Volyně / Long-term propery in accounting of town Volyně

CHURAŇOVÁ, Eva January 2008 (has links)
The aim of my graduation theses is analyse of management of property USC Volyně and alovance organization and refer to problems of property relations and tax impact to property.
82

Vliv odpisování dlouhodobého majetku na výsledek hospodaření - analýza českých účetních předpisů a IFRS. / Influence amortize long-term assets on income from operations - analysis of Czech accounting recipe and IFRS

VALDMANOVÁ, Dagmar January 2010 (has links)
This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.
83

Účtování a evidence dlouhodobého hmotného a nehmotného majetku v účetních programech / Recognition and registration of tangible and intangible fixed assets in accounting programs

MRÁZ, Jakub January 2010 (has links)
My work is focused on the area of long-term asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several these software. The theoretical part contains a description of long-term asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation, valutation and on the discard too. Foundation for this section was mainly from recommended and other technical literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term asset evidence in that. These programmes are Money S3 and Stereo Ježek. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme Stereo Ježek I have come out from knowledge picked up during my studies at the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Students works there in this software for a one year. The second accounting system is Money S3. In analysis of it, I used my experience from the study on the South Bohemian Univerzity of České Budějovice. The other important, practical experience with this software I have gained from an accountant in one of the acconting company in České Budějovice. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Money S3 is more modern and more complex. Money S3 is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme Stereo Ježek fully satisfies the needs of most of acconting entities, because Stereo Ježek has only particular problem, which are not so important for acconting in it. For exmple it is not so well-aranged costum help is provided not easy costum survey. Both of accounting softwares are nevertheless full-valued, and competitive in comparison with other products in our market.
84

Možnosti oceňování majetku v účetnictví podniku a vliv zvolených metod na vypovídací schopnost účetních výkazů. / Properties-assessing possibilities in the business accounting and these chosen-methods' influence on the financial statements' probative qualities.

Matoušková, Petra January 2006 (has links)
Theoretical-methodology part: properties-assessing, characteristics of long-term properties, financial statements and international financial reporting standards. Application part: problems of the Madeta Inc. long-term properties, properties-assessing possibilities in the company and their influence on the probative qualities of data contained in the financial statements, the concrete example of a properties-depreciation calculation and impacts of the particular ways of depreciation on the probative qualities of the financial statements of the company.
85

Odpisy v pojetí finančního a manažerského účetnictví a jejich vztah k dani z příjmů / The depreciation from the point of financial and manager view and their connection to income tax

Berková, Kateřina January 2008 (has links)
This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.
86

Jak ovlivňuje dlouhodobý hmotný a nehmotný majetek výsledek hospodaření podnikatelských subjektů a neziskových organizacích / The Way how Long-Term Tangible and Intangible Property Influences the Trading Income of Entrepreneurial Subjects and Non-Profit Organizations

Rendeková, Michaela January 2008 (has links)
This thesis considers acquisition, depreciation and disposal of long-term tangible and intangible property. The objective of the thesis is to compare related bookkeeping operations of the entrepreneurial subjects and of the non-profit organizations, to prove by evidence and to explain, how the operations influence the trading income. In the survey, which includes seven allowance organizations, the particular attention is paid to low value long-term property and book depreciation.
87

Vykazování a účtování dlouhodobého majetku hl. města Prahy a MČ Praha 13 / reporting and accounting of fixed assets of the Prague City Assembly and the district of Prague 13

Dušková, Martina January 2012 (has links)
This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.
88

Návrhy na zlepšení hospodaření s dlouhodobým hmotným majetkem / Proposals for Improvement of Management with Fixed Assets

Chaloupková, Veronika January 2017 (has links)
This Master thesis deals with the management of long-term tangible property in the company Česko-slezská výrobní, a. s., which is engaged in manufacturing of portable and sanitary cabins. The thesis is divided into three parts. The first part describes the theoretical background, which forms the theoretical base of the whole thesis. The second part is focused on analysis of the current situation of long-term tangible property in the company and property maintenance. The result of the analysis is identification of weaknesses and opportunities for development. In the last part are proposed solution including economic evaluation and time-consuming.
89

Faktory limitující životnost jaderných elektráren s tlakovodními reaktory / FACTORS LIMITING LIFE TIME OF NUCLEAR POWER PLANTS WITH PRESSURIZED-WATER REACTORS

Křivánek, Robert January 2018 (has links)
The aim of the thesis is to analyze the state of preparedness of nuclear power plants (NPP) for long term operation (LTO) based on the IAEA SALTO (Safety Aspects of Long Term Operation) peer review service, analysis of the most significant failures, accidents and operational experience with type reactors PWR/VVER focusing on cases caused by equipment ageing and identification of major structures and components limiting life time of PWR/VVER-type nuclear power plants, and possible measures to ensure their required service life. Based on the results of the IAEA SALTO peer review service, an analysis of the main deficiencies and measures of NPPs in preparation for a safe LTO was performed, focusing on topics whose deeper knowledge is important for the future more precise determination of technical factors limiting the lifetime of NPPs. The main deficiencies and measures in the preparatory phase for LTO and the most important technical measures are summarized in chapter 4.5. The main deficiencies and the most important technical corrective measures in the area of ageing management of structures and components are discussed separately. The history of major failures and operational experience of nuclear power plants with PWR/VVER reactors from the point of view of ageing of structures and components is analyzed in chapter 6.2. The result is a statistic analysis of ageing-related events, an overview of the most significant PWR/VVER reactor failures with an impact on their service life, a statistical overview and discussion of the most important degradation mechanisms, and other important findings from the history of major failures and operational experience. Chapter 6.3 analyzes factors limiting the operation of nuclear power plants with PWR/VVER reactors with focus on structures and components potentially limiting the life of PWR/VVER reactors and possible measures to ensure their required life. In conclusion, the main reasons of permanent shut down of NPPs (actual and potential) for 40, 60 and 80 years of operation and the measures to ensure their required life are summarized.
90

Vykazování stálých aktiv podle české účetní legislativy a IFRS / Reporting of Long-term Assets according to Czech Accountig Legislation and IFRS

Horáková, Kateřina January 2018 (has links)
The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.

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