Změny v právní úpravě, zdaňování a účetnictví nadací a nadačních fondů
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Orságová, Petra
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This thesis deals with changes in legislation, taxation and accounting of Foundations and Endowment Funds, which occurred mainly at the turn of 2013 and 2014. The first part is devoted to a comparison of the previous legislation and current legislation. The second part deals with changes in taxation. The last part describes the accounting, annual report and audit. Part of the work is also characteristic of Foundation ADRA and its tax and accounting regime.
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Import 22/07/2015
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Foundation, Endowment Fund, Accounting, Taxation, Legislation, Changes.