Účetní a daňové aspekty dlouhodobého hmotného majetku

Abstract

The topic of my bachelor work is accounting and tax aspects of multiyear corporeal property. The aim of this work is defining divergence between accounting and tax point of view at multiyear corporeal property. I use examples for clearness. In this work I use method of analysis for theoretical parts, method of deduction to be able to process from general phenomena to more particular ones, and I also use method of practical application to examples. In particular chapters I turn to defining of basic accounting terms, classification of particular property component parts, ways of purchasing, under-depreciation, and discard, and also tax phenomena of particular property component parts.