Dlouhodobý majetek a jeho odpisování u města Český Těšín

Abstract

The subjekt of the diploma thesis „Fixed Assets and its Depreciation in the Town of Český Těšín“ is finding the influence of depreciation on economic result and reporting of fixed assets in the financial statement. The first part is devoted to the regulation of accounting and regulation of the city. The second part is devoted to the fixed assets, its structure, acquisition of the fixed assets, appreciation of the fixed assets, decommissioning of the fixed assets and analysis of the fixed assets of the town Český Těšín. The third part contains depreciation methods, depreciation methods for comparison of the town Český Těšín, analyzing the influence of methods of depreciation for fixed assets and depreciation analysis of the impact on net income of the town Český Těšín. The summary of findings on the law regulations of the cities, regulation of accounting, regulation of fixed assets and depreciation are in the conclusion.