Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questionnaire focused on depreciation intangible and tangible assets in Czech Republic and using taxes depreciation in the accounting.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76444 |
| Date | January 2009 |
| Creators | Sladká, Ludmila |
| Contributors | Míková, Marie, Cardová, Zdenka |
| 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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