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Odpisy v pojetí finančního a manažerského účetnictví a jejich vztah k dani z příjmů / The depreciation from the point of financial and manager view and their connection to income tax

This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:9414
Date January 2008
CreatorsBerková, Kateřina
ContributorsCardová, Zdenka, Strouhal, Jiří
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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