Specifika realitních kanceláří z účetního a daňového pohledu

Abstract

Title: Estate Agencies Specifications from the Accounting and Tax Perspective Author: Iveta Králová Goal of the work is to characterize Estate Agencies and describe their accounting and fiscal aspects. The first part speaks about Estate Agencies from legal point of view and describes their activities. Then it describes Czech Real Estate market and its development. In second part there is characteristics of accounting specifics of Estate Agencies and associated fiscal issues. Last part contains case studies, which describe accounting system of Estate Agencies. It contains also examples and calculations of real estate and real estate transfer taxes.