The thesis deals with the depreciation of tangible fixed assets with a focus on the issue concerning component depreciation. The topic is dealt with from the perspective of IFRS, Czech accounting standards and Czech tax regulations. The significant part of the thesis is devoted to a practical example, which illustrates the implementation of component depreciation in the selected company.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114021 |
| Date | January 2011 |
| Creators | Drdová, Hana |
| Contributors | Vašek, Libor, Pelák, Jiří |
| 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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