Daňový a účetní dopad technického zhodnocení a oprav na hospodaření podniku

Abstract

The thesis involves the comparison in terms of accounting and tax impact of technical improvements and repairs on the management of the joint-stock company TRISIA and of another unnamed joint-stock company doing business in the Slovac Republic. The introductory part of the thesis depicts the definition of tangible and intangible assets in terms of both accounting and tax. Attention is also focused on the technical improvements and repairs and maintenance of property. The illustrative examples in the practical part outline the probléme of accounting for leasehold improvements and repairs of property. In order to ensure charity, the accounting is decribed in charts and tables. The final part of the thesis is devoted to the identified accounting and tax implications for the management of both companies in those states the subsequent evaluation of the overall problem shown in the thesis. The aim of this thesis is to compare the legislation in our country with the legislation of another selected European Union member state.