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Účetní a daňový pohled na dlouhodobý majetek v ČR / Accounting and tax view of fixed assets in the Czech Republic

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:3834
Date January 2008
CreatorsMakrlíková, Miroslava
ContributorsMüllerová, Libuše, Janhubová, Jaroslava
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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