This thesis deals with the issue of real estates in business. It defines the real estate in accordance with the laws and mentions related taxes. Emphasis is placed on accounting and tax impact of various options for acquisition a property, obligations of entrepreneurs arising from operations of real estates and property disposal methods. The text is supplemented by practical examples. The thesis highlights changes in force since 2014, resulting from the new version of the legislation. The last part of the thesis involves an analysis of real estates which are reported by selected companies of the food sector in the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192390 |
| Date | January 2014 |
| Creators | Nechanická, Klára |
| Contributors | Müllerová, Libuše, Černý, Václav |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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