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Zjišťování výsledku hospodaření / The determinagion of the profit or lossNakládalová, Petra January 2011 (has links)
This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
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An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner PreferencesHall, Bethane Jo Pierce 08 1900 (has links)
One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
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