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.

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 that companies are subject to. Empirics: Empirical part consists of document review from financial statementsand interviews with eleven different district heating companies. Conclusions: The study shows that the implicating the component method requires extensive cooperation between the economic and technical function.Problem areas that is rendered are older assets as well as collaborationswith turnkeys. Most companies have divided the components based on its function. / Syfte: Huvudsyfte med studien är att få förståelse för hur fjärrvärmeföretag delar in materiella anläggningstillgångar i komponenter. Delsyfte i studien är att förklara hur fjärrvärmeföretagen kvalitativt bearbetat de nya kraven på komponentredovisning och även kunna återge vilka utmaningar företagen mött vid implementeringstillfället. Metod: Denna studie baserades på kvalitativa telefonintervjuer samt granskning av företags årsredovisningar. Teori: Studien stödjer sig på institutionell teori och relevanta vetenskapliga artiklar samt lagstiftningning och normgivning. Empiri: Empiridelen består av dokumentgranskning från årsredovisningar samt intervjuer med elva olika fjärrvärmeföretag. Slutsatser: Studien visar att komponentindelningen kräver ett extensivt samarbetemellan ekonomiska och tekniska funktionen. Problemområden som nyanseras är äldre anläggningar samt samarbeten med totalentreprenad. Merparten företag har delat in komponenterna efter dess funktion.

The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.

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 transition will be realized. The second chapter is primarily focused on the general review of IFRS 1 which is to serve as template to set the rules for the transition from IFRS to Czech accounting regulations. This thesis focuses on the comparison and content of financial statements, the accounting principles and regulations and, namely, on valuation approaches of both accounting systems. The practical application uses model situations to demonstrate possible solutions of transition from IFRS to Czech accounting regulations. The primary intention of this thesis is to analyze the tangible fixed assets of IFRS considering IAS 16, IAS 40 and IFRS 5 and other related standards.

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.

This diploma thesis focuses on the oportunities of financing the acquisition of fixed assets for a particular company. The first part introduces and explained the basic theoretical concepts especially fixed assets, financing assets and financial analysis of the company. In the next part selected company is presented and analysed. The thesis focuses on offering banking institutions and leasing comapnies mainly on the long-term bank loans and financial leases. The aim of this thesis is to find the most effective option of financing the production facilities of the company. At the end of thesis is proposed the optimal method of financing the acquisition of fixed assets for a particular company.

The diploma thesis proposes measures based on comparison of the processed analyzes of the current state to improve the status of the internal accounting guidelines for the management of fixed assets of the municipalities Pavlov and Heřmanice. The proposed new internal accounting directives are carried out with respect to the law and in the light to improve the conditions of the accounting records.

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 accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.

The thesis is focused on the audit of the financial statements especially to the part of assets. The theoretical part describes the general characteristics of the audit, specifies selected areas of financial statement audit and defines accounting issues of fixed assets and inventory. The second part describes application process of auditing activities in a field of assets in a particular company. From the identified deficiencies are suggested recommendations which are focused to inventory valuation and depreciation of fixed assets.

The master thesis is focused on issue of financing fixed assets. The theoretical part contains characteristics and the segmentation of fixed assets. Core of thesis is created with clarifying the nature of means of financing long-term assets, its valuation and detrition. In the analytical part, there is introduced and described selected commercial establishment and its financial situation. Analytical part also compares the offers of loans and financial leasing currently offered by financial institutions. In the conclusion, there is evaluated the most appropriate form of financing, which could company chose use to purchase long-terms assets.