Search

This thesis deals with the specifics of intangible assets used in business activities which significantly affect their valuation and accounting treatment. Intangible assets are the section where is a lack of uniformity in national accounting. The aim of the thesis is to compare the adjustment of intangible assets within the Czech Accounting Standards and International Financial Reporting Standards IFRS, and further to highlight the practical application of these approaches in section of generated intangible assets´ valuation and accounting in a particular company.

This bachelors thesis deals with the specifics of agriculture that affect the economy and accountancy in agricultural firms, it also discusses the classification of crop production, valuation issues and accounting of this production. The work is divided into two main parts, theoretical and practical. The aim is to focus on capturing crop production in current assets according to Czech accounting standards and impact of improvement activity of crop production in accounting concrete company.

The goal of this thesis is a detailed research on bases and processes of measurement and accounting of plant and livestock assets in Czech accounting legislation environment. The content of the thesis is also to introduce the topic of biological assets fair value determination and describe requirements for reporting and disclosure of biological assets according to International Accounting Standard IAS 41 - Agriculture. Feasibility study on biological assets classification will be conducted in Žichlická zemědělská a.s. The measurement applicability as defined in Internationl Accounting Standard 41 based on fair value less costs to sell will be in the real environment verified on biological assets (wheat and live cattle)in Žichlická zemědělská a.s.

The subject of my work is the animal production according to the Czech accounting standards. The bachelor thesis is divided into two parts: a theoretical and a practical. In the theoretical part I deal with specifics, forms of evaluation and accounting animals in short- term and long-term assets in the Czech Republic. In the practical part I apply a piece of knowledge mentioned in the theoretical part on concrete examples. For this reason I visited one agricultural company Zevo Střelice a.s. and I got many valuable information.

Tourism - concept and history. Turism market in Czech Republic. Charakteristics of tour as a main tour operator's product. Legal regulations in turism business. Accounting in tour operators and travel agencies. Special regulation of value added tax in the field of tourism.