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Tématem diplomové práce je koloběh dlouhodobého hmotného majetku ve firmě. Zabývá se především pořízemím majetku formou leasingu, přičemž srovnává účtování leasingu na základě českých předpisů a IFRS. Další části jsou věnovány pořízení, ocenění, odepisování a vyřazení dlouhodobého hmotného majetku.

Cílem diplomové práce je přesně vymezit dlouhodobý hmotný a nehmotný majetek, uvést jak jej lze pořídit a ocenit, proniknout do problematiky odpisování, zmínit se o technickém zhodnocení a poznamenat způsoby vyřazení dlouhodobého hmotného a nehmotného majetku. Je zmíněno i mezinárodní pojetí dlouhodobého hmotného a nehmotného majetku (IAS 16, IAS 17, IAS 38).

Since 2005, all companies quoted at European stock exchange are obligated to report their financial statements under IFRS. As the Czech companies primarily issue their financial statements under Czech acounting standards, the bookeeping under both accounting system raise the necessity of knowledge of mutual differences. The object of this work is to bring the attention to the accounting area of tangible and intangible assets from the point of view of both systems.

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.

Diploma thesis is dedicated to specifics of belarusian accounting . The aim is to provide a basic understanding of accounting in the Republic of Belarus in terms of legislation and practice. More attention will be given to identification gaps in this accounting system and future changes, which should eliminate these gaps. Another aim of my thesis is to compare the editing of fixed assets according to Czech and Belarusian legislation. The focus will also link to the amortization and tax regulation.

The theoretical part of the work is to describe the importance of phosphorus in soils and plants, and individual fertilizing systems, which is phosphorus in the soil supplied. Currently phosphorus considered limiting element in plant nutrition and it is therefore necessary to monitor the content and add it into the soil as required. Phosphorus is applied to the soil in different sorts of fertilizers. It is possible to use organic and mineral fertilizers and waste materials, for example sludge from sewage treatment plants. Sewage sludge appears to be a rich source of organic substances and other nutrients including phosphorus. Thanks to the application of sewage sludge on agricultural land, when used properly, reflects in the improvement of soil properties. The aim of this work is to compare different fertilizing treatments (sewage sludge, manure and mineral fertilizers) in terms of water-soluble, accessible and residual phosphorus in the soil and also in terms of the influence of the mentioned treatments on winter wheat yields. The experiment was conducted at Humpolec, Hněvčeves and Suchdol sites and the evaluation was realized between the years 1996 and 2015. The contents of readily available phosphorus at all sites were fairly balanced and did not clearly indicate the best fertilization option. The highest values were, however, in most cases measured at the sewage sludge treatment. Sewage sludge appeared to be good source of mobile phosphorus. The values were almost always higher in comparison to the other studied treatments. It was confirmed at all three sites. The increasing tendency in mobile soil P content was clearly visible during the experiments. Estimating of residual phosphorus was carried out in comparison with other factions only in the years 1996, 2005 and 2014. The highest levels of residual P after application of sewage sludge were achieved at Humpolec and Suchdol sites. At the station Hněvčeves, the highest content was estimated on the variant fertilized with mineral fertilizers. Even though the sludge proved to be the best phosphorus resource in our experiments, the highest winter wheat yields were reached using mineral fertilizers. A variant fertilized with sludge appeared to be second best way, and thereafter followed farmyard manure treatment.