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 carried out in conclusion of the thesis.

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.

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.

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.

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 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.

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.

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 komponentindelning samt nyttjandeperioder. Metod Studien är av ett kvantitativt slag med en deduktiv ansats, där 18 hypoteser avseende kommunernas redovisningsval har formulerats. En tvärsnittsdesign har använts, och datainsamlingen har huvudsakligen skett genom enkäter. Studien har begränsats till tillgångsslaget gator och vägar. Slutsatser Analysen visade att 39,4% av de studerade kommunerna ännu inte hade implementerat komponentredovisning för gator och vägar vid slutet av år 2016. Kommunens storlek visade sig vidare ha ett signifikant positivt samband med tillämpningen av komponentredovisning. En stor spridning i både antalet redovisade komponenter och längden på bedömd nyttjandeperiod uppvisades hos de studerade kommunerna. Kommunens storlek och förekomsten av ett minoritetsstyre visade sig ha signifikanta positiva samband med antalet komponenter som kommunerna redovisade. / Introduction In 2014, the Council for Municipal Accounting issued an explicit requirement that Swedish municipalities have to implement component depreciation of tangible fixed assets. Previous studies show that municipalities' compliance with accounting regulations is inadequate and that new regulation takes a long time to implement, while the principle-based regulatory framework gives rise to differences in assessments. Purpose The purpose of the study is to explore how the Swedish municipalities have handled the new explicit requirement for component accounting, and explain differences in estimates and assessments regarding component classification and useful lives. Method The study is of a quantitative nature with a deductive approach, where 18 hypotheses regarding municipalities' accounting choices have been formulated. A cross-sectional design has been used, and data collection has mainly taken place through surveys. The class of assets included in the study has been limited to roads. Conclusions The analysis showed that 39.4% of the municipalities studied had not yet implemented component accounting of roads at the end of 2016. The size of the municipality proved to have a significant positive relation to the implementation of component accounting. A large spread in both the number of reported components and the length of the estimated useful life was shown in the municipalities studied. The size of the municipality and the existence of a minority rule proved to have significant positive correlations with the number of components reported by the municipalities.