The main goal was to turn attention to differences in accounting for gifts and subsidies by regulation 500/2000 Sb., 504/2002 Sb. and 410/2009 Sb. Secondary goal was to turn attention to differences in taxation with income taxes by these body corporates. The issues were summarized by using bibliographic references, laws and regulations. The results were processed by given methodological procedure. Materials gained from addressed accounting units were processed in tables and schemes. These made the comparison and finding significant differences in accounting and taxation possible.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:153316 |
| Date | January 2013 |
| Creators | MARŠOUNOVÁ, Jana |
| 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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