The thesis treats of stockholders' equity in joint-stock company. The thesis firstly focuses on accounting view, secondly focuses on tax and law view. In the thesis is discussed for example the function of stockholders' equity, stockholders' equity versus deposits, stockholders' equity in statements, transaction of floatation and liquidation, treasury stock, allocation of profit and stockholders' equity according to international accounting.

This thesis deals with shares in companies representing participation rate of the shareholder in a company and his rights and duties resulting from. At first I analyse establishing and regime of companies. Then I deal with kinds of shares in company limited by quarantee and private limited company. Finally, I focus on profit share, settlement and liquidating share. The aim is to analyse new Czech legislation.

The thesis focuses on the the distribution of profit from a tax perspective. The aim of the thesis is to determine how different tax conditions of distributed profit affect the taxpayer's tax burden. For the purpose of achieving the aim of this thesis the comparison of selected test cases of the distribution of profit was made. The thesis analyse the law conditions for distribution of profit in the legal system of the Czech Republic and the rules for the assessment of this area in the international context. The thesis is devoted to methods of avoiding double taxation at the national level and the international level.

This diploma thesis is focused on the use of controlling in the company. The selected company will be analyzed during the years 2019 and 2020. The thesis is divided into three main parts. The first part deals with theoretical knowledge about controlling. The practical part, which contains the method of calculating the multi-level contribution to cover fixed costs and profit generation. The last part contains own suggestions for improvement.

The diploma thesis is focused on the evaluation of the costing system at the Agricultural Co-operative based in Sloupnice. The aim of this work is to develop a calculation of winter wheat which would fully meet the needs of the company´s management in evaluating the effectiveness of the cost spent on growing it. The proposal part then presents options worked out to address the problem areas found in analysing the current situation.

Diploma thesis is focused on the area of the Income statement format under Czech law in comparison with the requirements of IFRS. It includes analysis of major regulations that deal with financial results and general definition of profit or loss. There are included alternative views of the profit in the form of classical balance theories. The practical part consists of comparing the Income statement format according to Czech legislation in accordance with IFRS for the particular case of an existing company, which reported accounting to both systems. There are analysed the various parts of the economic results in this two concepts and there are explained the main causes that have an impact on the presentation of different amounts of profit in the period.

This diploma thesis deals with the current issue in connection with financial statements of non-profit organizations with respect to non-profit sector. The changes in the financial statements of non-profit organizations are based on comparison with profit organizations in respect to formal look as well content of the statements. Literature research includes a determination of non-profit sector, definition of non-profit-making organizations and civil associations. Furthermore, the literature research continues with problematic of differences in accounting of profit and non-profit organizations and the last part of Literature research is dedicated to selected indicators of financial analysis. Practical part of the thesis applies theoretical knowledge acquired in Literature research. After analysing and evaluating the current specific differences in financial statements both profit and non-profit organizations, the changes into financial statements of non-profit organizations are recommended in the way these statements will serve as better information base for the users of these statements as well as the selected financial indicators may be applied. At the end of the thesis the financial analysis is performed on existing non-profit organization to demonstrate chosen financial indicators with respect to non-profit sector and to changes in the statements defined above.

The thesis deals with the analysis of equity transactions and comparing the impact of these transactions for accounting and tax purposes. The introduction describes the characteristics of equity and its arrangement in the balance sheet. The thesis focuses on how the legal regulations of the capital companies are reflected in the accounting of these legal entities and what are the tax impacts of transactions with equity. This includes issues of increase and decrease of share capital, profit shares, capital fund creation, including valuation differences from revaluation of assets and liabilities. There is also mentioned the issue of creating the structure of equity in the transformation of commercial corporations. The final part deals with the disclosure of equity information in the Statement of Changes in Equity.

The subject of Diploma thesis is to compile long-term financial plan for ALTREVA Inc. dealing with the production of work and protective clothing for the period from 2015 to 2018. The assembly planned statements preceded by analysis of financial health for the period 2010-2014 using conventional financial analysis tools. In the theoretical part is basic knowledge related to financial analysis and financial long-term planning. The practical part is devoted to the characteristics of the company and assessment of its current financial situation. Based on the thesis findings and objectives of the company are compiled basic and pessimistic scenario of long-term financial plan and made juxtaposition together with the current state of the business. The conclusion enterprise ALTREVA proposed recommendations for the future.

In the present thesis we study with-profit policy in life insurance. First we intro- duce general information about profit sharing and basic terms. We shortly look at the life insurance legislation. In the main part of thesis we look at three me- thods of calculation profit sharing and thereafter own method will be suggested. In second part of thesis we describe cash-flow model of life insurance implemented in iWorks Prophet Software. All methods with various economic scenarios and with various parameters settings will be tested in this model. Finally we analyse results of projections, we compare cash-flow for important variables a we describe advantages and disadvantages for every method.