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Dissertations / Theses on the topic 'Inventories and Tangible Fixed Assets'

Author: Grafiati

Published: 8 September 2021

Last updated: 29 July 2025

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1

Montoito, João Miguel Galamba. "As normas de contabilidade pública 5 e 10 - Do POCAL ao SNC-AP." Master's thesis, Universidade de Évora, 2021. http://hdl.handle.net/10174/29276.

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Objetivo: Analisar as dificuldades de implementação do SNC-AP nas Autarquias Locais, as mudanças no tratamento contabilístico entre o POCAL e o SNC-AP com enfoque no tratamento dos Inventários e dos Ativos Fixos Tangíveis. Métodos: Foram aplicados 209 questionários a diferentes Autarquias Locais da Região do Alentejo. Do total de inquiridos foram obtidas 58 respostas completas que compõem a nossa amostra. Resultados: As Autarquias Locais consideram que a implementação do SNC-AP trouxe, em termos genéricos, uma melhoria em termos de fiabilidade da informação contabilística. Apontam a falta de f

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2

Sabino, João Emanuel da Silva. "The value relevance of tangible fixed assets." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10333.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>This Work Project aims to verify whether gains from the revaluation of tangible fixed assets in Portugal and Spain are relevant to investors. My sample consists of Portuguese and Spanish listed firms and it spans from the mandatory adoption of IFRS in 2005 until 2009. The results suggest that gains from revaluations are relevant to investors in Portugal and Spain both individually and together and independently of the dependent variable used (Ma

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3

Martins, Joana Cordeniz. "Impairment of tangible fixed assets in the Portuguese listed companies: disclosures." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10299.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>The purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairm

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4

Makrlíková, Miroslava. "Účetní a daňový pohled na dlouhodobý majetek v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3834.

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This work deals with accounting entries of intangible and tangible fixed assets in accordance with Czech Accounting Standards and Law of income tax. A part of this work there is concretely determination of fixed assets, its acquisition, underdepreciation, retirement, and also concept definition of technical improvement of fixed assets. In conclusion there is an example which shows how to account fixed assets in manufacturing company and how fixed assets affect tax base of company.

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5

Matejová, Alexandra. "Návrh na zlepšenie starostlivosti o dlhodobý hmotný majetok v strojárenskej výrobe." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224849.

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This master thesis focuses on the issue of tangible fixed assets management in the company HP spol. s r.o. which manufactures plastic bags and various technical parts. This thesis is based on the current state of the company and with attention to key areas such as care of the tangible fixed assets, organization and operation maintenance. The aim of the company analysis is to identify weaknesses and their resulting opportunities. In the next section are presented solutions to problems which were identified by analysis. Economic evaluation of the proposals with their benefits and timetable is ca

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6

Říhová, Zuzana. "Účetní a daňové souvislosti u dlouhodobého majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72009.

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The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.

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7

Sladká, Ludmila. "Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76444.

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Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questi

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8

Kačírková, Adéla. "Účetní a daňová specifika dlouhodobého hmotného majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199283.

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The diploma thesis focuses on tangible fixed assets, not only from the perspective of Czech accounting and tax standards but also International financial reporting standards. Definition of tangible fixed assets is the first chapter of the thesis followed by definition of valuation and depreciation. The difference between accounting depreciation and tax depreciation creates deffered tax which makes it next notion specified in the thesis. The last part of the thesis is model case with calculation of accounting depreciation, tax depreciation and deffered tax using specific accounting methods.

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9

Dolejší, Lukáš. "Dlouhodobý hmotný majetek z pohledu českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85245.

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The thesis is focused on accounting of tangible fixed assets from the perspective of Czech accounting standards. The aim is to describe accounting for acquisition, usage and disposal of tangible fixed assets. The thesis also analyzes different kinds of tangible fixed assets valuation and depreciation. Theoretical knowledge is applied to accounting of tangible fixed assets by Bohemia Asfalt, Ltd.

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10

Pettersson, Robert, and Pavinee Disayabuttra. "Komponentavskrivning enligt K3 : En kvalitativ studie om tillämpning av komponentavskrivning i svenska fjärrvärmeföretag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-32306.

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Purposes: The main purpose of the study is to gain understanding of how district heating companies divide their tangible assets into components. The second purpose is to explain how the district heating companies qualitatively processed the new component depreciation method and also be able to reflect what challenges the companies faced during implementation. Method: This study was based on qualitative telephone interviews and a document review of the companies' financial statements. Theory: The study is based on institutional theory, relevant scientific articles as well as laws and standards

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11

Drdová, Hana. "Komponentní odpisování dlouhodobých hmotných aktiv." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114021.

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The thesis deals with the depreciation of tangible fixed assets with a focus on the issue concerning component depreciation. The topic is dealt with from the perspective of IFRS, Czech accounting standards and Czech tax regulations. The significant part of the thesis is devoted to a practical example, which illustrates the implementation of component depreciation in the selected company.

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12

Hajduk, Lukáš. "Přechod české účetní jednotky z IFRS do prostředí českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264424.

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The diploma thesis deals with the transition of accounting from IFRS to the Czech accounting regulations. There is currently no accounting adjustment that would provide a conceptual basis for the entity that has to transit to Czech accounting regulations. The thesis was therefore focused on practical examples to demonstrate how transfer to Czech accounting regulations can be carried out even in terms of valuation. This thesis is divided into three chapters, where the first chapter deals with the issue of harmonization of accounting systems, and the main reasons for the period in which the tran

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13

Helísková, Pavlína. "Nemovitost v podnikání z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-151517.

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This thesis provides an overview of accounting and tax implications of immovable property in enterpreneurship. The topic is processed from the perspective of present Czech accounting and tax legislation. The attention is primarily paid to accounting and tax attributes of particular options of property acquisition, usage and decommissioning. It focuses especially on tax consequences of mentioned transactions. A lease financing is compared with traditional property ownership.

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14

Rašková, Tereza. "Možné způsoby financování pořízení dlouhodobého majetku v rámci stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240386.

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Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to

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15

Корж, Владислав Костянтинович. "Організаційні та методичні засади обліку, аналізу і аудиту основних засобів на підприємстві". Магістерська робота, Київський національний університет технологій та дизайну, 2021. https://er.knutd.edu.ua/handle/123456789/19394.

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Мета роботи – проаналізувати методику та організацію обліку, аналізу та аудиту основних засобів у діяльності ТОВ "Амадео". Об’єкт дослідження – стан обліку, аналізу та аудиту основних засобів у діяльності ТОВ "Амадео". Предмет дослідження – методичні підходи до організації обліку, аналізу та аудиту основних засобів ТОВ "Амадео". Наукова новизна дослідження полягає в аналізі сучасного фінансово- економічного стану ТОВ "Амадео", а також у розробці та імплементації стратегії розвитку підприємства через застосовувані методики та організаційні підходи до аналізу, обліку та аудиторської перевірки пі

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16

Horáková, Kateřina. "Vykazování stálých aktiv podle české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383566.

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The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.

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17

Střasák, Tomáš. "Vykazování vybraných skupin aktiv podle IFRS a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402049.

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The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.

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18

Jenskog, Maria, and Emelie Zettervall. "Vägen mot en komponentredovisande kommunal sektor : En studie om de svenska kommunernas bemötande av ny redovisningsreglering." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139968.

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Inledning År 2014 utfärdade Rådet för Kommunal Redovisning ett explicit krav om att svenska kommuner ska komponentredovisa materiella anläggningstillgångar. Tidigare studier visar att kommuners efterlevnad av redovisningsreglering är bristfällig och att ny reglering tar lång tid att implementera, samtidigt som det principbaserade regelverket ger upphov till skillnader i gjorda bedömningar. Syfte Studiens syfte är att utforska hur de svenska kommunerna har hanterat det nya explicita kravet på komponentredovisning, och förklara skillnader i uppskattningar och bedömningar avseende komponentindeln

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19

Ovčačík, Petr. "Srovnání auditorských postupů u dlouhodobého majetku ve vybraných společnostech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319457.

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The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.

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20

Kučerová, Martina. "Audit účetní závěrky vybrané firmy se zaměřením na oblast stálých aktiv." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383563.

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The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.

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21

Vláčilová, Lenka. "Účetní a daňové odpisy dlouhodobého hmotného a nehmotného majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15368.

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Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech l

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22

Benýrová, Pavla. "Účetnictví developera." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201573.

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The diploma thesis deals with accounting issues of property development. The main aim of the thesis is to determine why financial statements based on Czech accounting rules of some property developers are significantly different. Additionally this thesis define how various aspects of property development influence accounting. Theoretical knowledge is shown from practical side by using the example of a fictional case study.

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23

Miskosová, Lenka. "Audit účetní závěrky vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224509.

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The main goal of the thesis is to provide its readers information about external audit and describe individual phases and audit procedures of auditing the financial statements. The practical part of the thesis is then focused on application of theoretical knowledge on practical example. Audit is performed for area of long-term tangible and intangible assets in the selected company. The conclusion of the thesis includes deficiencies identified during the audit and proposed solutions of these deficiencies.

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24

Correia, Luís Manuel Contento Silva Borges. "A implementação do sistema de normalização contabilística numa PME do sector da indústria da construção civil." Master's thesis, 2010. http://hdl.handle.net/10071/2852.

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Os objectivos deste trabalho são essencialmente dois: aplicar pela primeira vez as NCRF (i) (Normas Contabilísticas e de Relato Financeiro) a uma empresa de construção civil e de obras públicas portuguesa sociedade individual não cotada, sujeita a certificação legal de contas e apurar o impacte que resultou dessa aplicação, relativamente ao sistema anterior o Plano Oficial Contabilidade (POC), nomeadamente ao nível do balanço (ii) da sociedade, activo e capitais próprios. A empresa em questão efectuou a mudança obrigatória para o SNC (iii) (Sistema de Normalização Contabilística), em 1 de Jane

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Costa, Fernando Jorge Ferreira da. "A divulgação dos Ativos Fixos Tangíveis segundo a IAS 16 e o seu grau de cumprimento : uma análise ao anexo." Master's thesis, 2012. http://hdl.handle.net/1822/19583.

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Dissertação de mestrado em Contabilidade<br>Este estudo analisa o grau do cumprimento das divulgações da International Accounting Standard 16 “Ativos Fixos Tangíveis” no anexo às demonstrações financeiras consolidadas das empresas cotadas na Euronext Lisboa, no período de 2005- 2010. Este estudo pretende estender e complementar o estudo de Cunha (2009), que se focou nas empresas cotadas em Espanha, no ano de 2005. Este trabalho contribui para a discussão sobre o grau de cumprimento das divulgações da IAS 16 em Portugal, dando a conhecer os fatores corporativos subjacentes, pelo que será

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Глущенко, Анна Андріївна. "Обліково-аналітичне забезпечення управління матеріальними активами ТОВ «Заводське»". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5368.

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Глущенко А. А. Обліково-аналітичне забезпечення управління матеріальними активами ТОВ «Заводське» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Ю. Б. Скорнякова. Запоріжжя : ЗНУ, 2021. 129 с.<br>UA : Кваліфікаційна робота: 129 с., 3 розділи, 9 рис., 30 табл., 2 додатки, 80 джерел. Об’єкт дослідження  процес обліку і методи аналізу матеріальних активів ТОВ «Заводське». Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконалення обліку матеріальних активів, а також проведення аналізу ная

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Gouveia, Rui Pedro Barbosa de Nunes. "Implementação das IFRS no Grupo PT." Master's thesis, 2011. http://hdl.handle.net/10071/4100.

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Nos últimos anos, assistimos no seio da União Europeia à procura de um modelo contabilístico único aplicável às empresas com o objectivo de promover a comparabilidade da informação financeira contida nas suas demonstrações financeiras, bem como fomentar uma harmonização contabilística internacional. Com a aprovação do Regulamento 1606/2002 do Parlamento Europeu e do Conselho da União Europeia, e a sua transposição para ordem jurídica interna pelo Decreto-Lei n.º 35/2005 de 17 de Fevereiro, as sociedades portuguesas com valores mobiliários admitidos à cotação em mercado regulamentado foram obr

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Ferreira, Alexandra Miranda de Jesus Rodrigues. "A Importância dos Ativos Fixos Tangíveis na Gestão e no Controlo Interno: Aplicação Prática na Critical Software S.A." Master's thesis, 2020. http://hdl.handle.net/10316/94697.

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Relatório de Estágio do Mestrado em Contabilidade e Finanças apresentado à Faculdade de Economia<br>At the present, it is important to make the entities aware of the existence of an adequate internal control system, thus allowing the company to have a competitive advantage over the competition, regardless of its size and organizational complexity.Following the same logic and interconnected with the current situation, the issue of risk mitigation prevails both in society and in most organizations. Consequently, it is necessary for organizations to adopt a more adequate and adjusted Internal Con

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Pais, Cláudio António Figueiredo. "Valor relevante da revalorização de activos fixos tangíves." Doctoral thesis, 2008. http://hdl.handle.net/10071/2786.

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Este estudo analisa o valor relevante da revalorização de activos fixos tangíveis de empresas com instrumentos de capital próprio admitidos num pequeno mercado regulamentado. Especificamente, estudei o caso do mercado regulamentado português, durante um período de dez anos (de 1995 a 2004). A revalorização feita em Portugal durante o período de análise, tem uma interessante particularidade, que é a de ter sido mensurada na base do justo valor e na base da variação do poder de compra, permitindo desta forma a análise em simultâneo do valor relevante dessas duas formas de mensuração. Liter

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Gomes, Ângela Dias. "A amortização de ativos fixos tangíveis e a discricionariedade da administração tributária." Master's thesis, 2019. http://hdl.handle.net/10400.14/30196.

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A presente dissertação versa sobre o tema da amortização de ativos fixos tangíveis e a discricionariedade da Administração Tributária. A questão alvo de análise centra-se na interpretação do nº3 do artigo 31º do CIRC e do nº3 do artigo 5º do DR nº 25/2009, de 14 de setembro. Deste modo, pretende-se compreender qual o critério que vigora na ausência de definição da taxa de amortização nas tabelas anexas ao DR nº 25/2009 e se daqui resulta a concessão de um poder discricionário para a AT. Para tal, é necessário perceber e densificar conceitos como o de “período de utilidade esperada” e “razoabil

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