Snížení hodnoty dlouhodobého majetku dle českých a mezinárodních předpisů

Abstract

This bachelor thesis on Reduction of the Value of Fixed Assets According to Czech and International Regulations is focused on the basic characteristics of fixed assets, valuation methods, depreciation methods and temporary impairment of assets. The issue is solved from the perspective of Czech accounting regulations and according to international accounting standards IFRS. The thesis also deals with differences which occur between these two systems. Theoretical part of the thesis is followed by practical part in which actual selected depreciation plan for tangible fixed assets is described. As a follow-up to the plan, component depreciation is applied on selected assets, the impact on profit and loss statement is evaluated and the impact on the economic profit is analyzed.