Komparace dlouhodobého majetku dle české legislativy a dle IAS/IFRS
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Vysoká škola báňská - Technická univerzita Ostrava
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The aim of thesis "Comparation of Fixed Assets according to Czech Legislation and according to IAS/IFRS" is comparison reporting of fixed assets in both systems. The thesis characterizes theoretical aspects of fixed assets of purchase, valuation and depreciation assets according to czech accounting legislation and IAS/IFRS. The practical part represents fixed assets and their differences in calculation of depreciation and their impact on tax optimization.
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Fixed Assets, Depreciation, Comparation, Czech Legislation, International Financial Reporting Standards