Účetní a daňové odpisy dlouhodobého majetku a jejich vliv na daň z příjmů

Abstract

Thesis deals with accounting and tax depreciation of fixed assets and their impact on the income tax. In each section describes the types of fixed assets for accounting and tax perspective, ways and methods of accounting and tax depreciation, and their application to an association of individuals Tříska and impact on the income tax of this association of individuals.