Rezervy na opravy DHM v pojetí českých účetních standardů, IAS, IFRS a jejich daňové a účetní souvislosti – Bc. Martina Kašková
Bc. Martina Kašková
Master's thesis
Rezervy na opravy DHM v pojetí českých účetních standardů, IAS, IFRS a jejich daňové a účetní souvislosti
Reserves for the correction of long-term tangible property in the concept of czech accountancy standards, IAS,IRFS and its tax and accounting connection
Abstract:
Diplomová práce se zabývá tématem „Rezervy na opravy DHM v pojetí českých účetních standardů, IAS, IRFS a jejich daňové a účetní souvislosti“. V teoretické části se práce zabývá rezervami a dlouhodobým hmotným majetkem dle českých předpisů a dle mezinárodních standardů. Obsahem praktické části je získané poznatky aplikovat na praktické příklady týkajících se majetku a rezerv.Abstract:
This diploma thesis deals with the topic „Reserves for repairs of fixed assets in the concept of Czech accounting standards, IAS, IRFS and its tax and accounting linkage”. In the theoretical part there are explained reserves and tangible assets according to Czech and International accounting standards. The main aim of practical part is to apply gained knowledge to the practical examples that concern …moreKeywords
Rezervy tvorba rezerv daňová úprava rezerv hmotný majetek technické zhodnocení opravy dlouhodobého majetku audit rezerv daň z příjmů pasiva mezinárodní standardy IFRS IAS oceňování model přecenění Český účetní standard pořizovací náklady Reserves creation of reserves tax reserves adjustment tangible assets technical valorisations repairs of fixed assets audit of reserves income tax liabilities international standards International Financial Reporting Standards International Accounting Standards valuation revaluation model Czech accounting standard costs
Language used: Czech
Date on which the thesis was submitted / produced: 29. 4. 2011
Identifier:
https://is.vsfs.cz/th/ffd5l/
Thesis defence
- Date of defence: 9. 6. 2011
- Supervisor: Dr. Josef Tvrdoň, CSc.
- Reader: doc. Ing. Pavel Schránil, CSc.
Citation record
ISO 690-compliant citation record:
KAŠKOVÁ, Martina. \textit{Rezervy na opravy DHM v pojetí českých účetních standardů, IAS, IFRS a jejich daňové a účetní souvislosti}. Online. Master's thesis. Praha: University of Finance and Administration. 2011. Available from: https://theses.cz/id/fdq35j/.
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Institution archiving the thesis and making it accessible: Vysoká škola finanční a správníUniversity of Finance and Administration
Master programme / field:
Economics and Management / Business Management and Corporate Finance
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