The aim of the thesis is to describe the problems of accounting valuation and issues, connected with prices, which are used for income tax purposes. First there is the issue of accounting valuation with giving emphasis on valuation which is governed by Czech law, because the tax base from income for certain taxpayers is based on the profit or loss in accordance with Czech law. Because of the fact that the Czech methodology is progressively closer to International Financial Reporting Standards some differences will be mentioned between the Czech methodologies and IFRS. The next section explains in detail the prices which are used in accordance with the law on income taxes. In the practical section, some examples will be given to show the difference between the valuation for accounting purposes and income taxes. In conclusion, the analysis of financial statements of corporations reporting according to IFRS there is performed. The aim of this analysis is to find out which valuation method entities prefer, if International Financial Reporting Standards allow a choice between more types of methods.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198003 |
| Date | January 2013 |
| Creators | Vopalecká, Anna |
| Contributors | Müllerová, Libuše, Zelenková, Marie |
| 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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