Účetní nástroje snížení hodnoty majetku

Abstract

This work solves problems of assets value reduction in accounting, especially through accounting instruments as amortization and allowances. These instruments are thoroughly described. There are also shown the possibilities of their determination. Chosen problems are then explained on balance sheet and profit and loss account in specific company. The main benefit of this work is to present the accounting possibilities of assets value reduction and to show the impact of the instruments of assets value reduction on the financial reporting.