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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199283 |
| Date | January 2013 |
| Creators | Kačírková, Adéla |
| Contributors | Müllerová, Libuše, Korbelová, Miluše |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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