Persons at SUA

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Ing. Renáta Krajčírová, PhD.
Identification number: 1188
University e-mail: renata.krajcirova [at]
Administration - Control Unit (R R)
Lecturer - Department of Accountancy (FEM)
Chief official - Control Unit (R R)

Publications     Supervised theses     

Basic information

Basic information about a final thesis

Type of thesis:
Bachelor thesis
Thesis title:Accounting Profit and Tax Base
Written by (author): Bc. Mária Floreková
Thesis supervisor:
Final thesis progress:Final thesis was successfully defended.

Additional information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:English

Slovak        English

Title of the thesis:
Accounting Profit and Tax Base
Summary:The starting point of a correct assessment of the economic and financial situation of the company is properly prepared financial statements, regardless of whether it is prepared according to the international standards IAS/IFRS respectively US GAAP, or whether it is prepared according to the national methods. Function of accounts is primarily to provide information for internal and external users. When preparing financial statements, should be familiar with accounting procedures and tax laws. Accounting profit, which is reported in the financial statements, provides the information on performance of the business entity. The result of our work is to determine the tax base on the transformation of deductible and non-deductible items in accordance with the Act no. 595/2003 of Income Taxes, as amended.
Key words:
costs, revenues, accounting profit, tax base, income taxes

Display and download files

To display the final thesis assignment form click on the Display the final thesis assignment form icon. The following icons - Final thesis, Thesis appendices, Supervisor's review, Opponent's review - relate to the final thesis and can be downloaded. They could be displayed on condition they have been inserted and are available publicly.

Parts of thesis with postponed release:

Final thesis (final thesis appendices) unlimited
Reviews for final thesis unlimited