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Pohledávky v účetnictví / Receivables in the AccountingSvětlík, Radim January 2009 (has links)
The main objective of this theses is to provide a comprehensive view of the issue of receivables creation, evidence, securing and eventual debt recovery and about the way of its recording in accounting. The theses is divided into five chapters which focus on the receivables definition itself, the way of their recording in the accountancy, their securing, on debts after due date and on creation of bad debt allowance.
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Řízení kreditního rizika z pohledu banky a družstevní záložny / Credit risk management from the perspective of banks and credit unionsJeřábek, Michal January 2013 (has links)
This thesis deals with the comparison of banks and credit unions with a focus on the comparison in terms of access to credit risk management. Both institutions are analyzed on the basis of aggregated data within the Czech financial market, capital adequacy, liquidity, asset quality of the loan portfolio and other key indicators of solvency and financial stability. In the final part of the thesis, there are analyzed the causes of failure of these credit unions: "Metropolitní spořitelní družstvo", "UNIBON -- spořitelní a úvěrní družstvo" and "WPB Capital, spořitelní družstvo".
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Zásada opatrnosti / The principle of prudenceKadeřábková, Dana January 2011 (has links)
The topic of this thesis is the principle of prudence. The chapters are devoted to the tools (impairment, provisions, depreciation, deferred tax). The thesis is focused on Czech legislation, but it also contains the basic view of International Financial Reporting Standards.
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Zásada opatrnosti v účetnictví a v daních / Principle of prudence in accounting and taxesKáňová, Monika January 2011 (has links)
The thesis is focuses on the principle of prudence. Describes in detail the tax and accounting point of view of its instruments. The first chapter is devoted to generally accepted accounting principles and their description. Other chapters have directly target specific tools. At the end of each chapter, which is devoted to the tools of the precautionary principle, are indicative examples.
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Kreativní účetnictví - motivy, nástroje, praxe / Creative accounting - motivation, instruments, practiceProcházka, Jan January 2011 (has links)
The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.
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Pohledávky po lhůtě splatnosti v daňové evidenci a v účetnictví / Overdue receivables in tax records and in bookkeepingSvobodová, Barbora January 2014 (has links)
This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, but there is also the tax burden. This work is advice on how to get rid of this burden, even if only partially. The work not only describes the possibilities of tax optimization, but also alludes to more complicated areas that are still in dispute due to the existence of several possible ways to post. In the last chapter, the work is enriched with practical cases, when taxpayers did not follow the established rules. This is a cassation complaint related to claims, which were resolved by the Supreme Administrative Court in recent years.
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Pohledávky z účetního a daňového hlediska / Financial and tax aspects of receivablesZajícová, Markéta January 2013 (has links)
The thesis is dedicated to the issue of receivables. The thesis explains the reasons of creation of receivables and legal context. The accounting part of the thesis deals with accounting practices along with their demonstration on concrete examples. Tax section examines the receivables in terms of income tax and value added tax. The practical part analyzes overdue receivables of eight companies.
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Tvorba opravných položek k majetku účetní jednotky / Creation of Adjustments to Assets of Accounting unitŘíha, Pavel January 2007 (has links)
This work puts mind to technique creation and clearing adjustments. It describes current situation, which may originate in firm, and it explains their correct solution.
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Férovost didaktických testů a jejich položek / Test and Item FairnessVlčková, Katarína January 2015 (has links)
No description available.
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Kurzové rozdíly podle české legislativy, mezinárodních standardů účetního výkaznictví IFRS/IAS a všeobecně uznávaných účetních principů US GAAP / Exchange differences according to Czech legislation, International Financial Reporting Standards IFRS/IAS and Generally Accepted Accounting PrinciplesSpěváková, Ilona January 2013 (has links)
The main objective of this thesis is to examine in detail the area of exchange differences in accordance to czech generally accepted accounting principles, in accordance with International Financial Reporting Standards IFRS/IAS and in accordance with Generally Accepted Accounting Principles US GAAP. Initially, the thesis describes the general definition of foreign currency accounts. Then follows the accounting of exchange differences according to czech accepted accounting principles, including the choice of exchange rate specified for the translation of foreign currency statements. The other part of this thesis is focused on exchange differences in accordance with IFRS. Very close accounting approach is US GAAP, whose view of exchange differences describes another part. Finally, I deal with comparing all three accounting systems with emphasis on their differences in exchange differences.
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