Účetní a daňové odpisy ve vybrané společnosti

Abstract

The thesis is focused on the definition of fixed assets, accounting and tax depreciation and subsequent application in practice. The work is divided into theoretical and practical parts. The theoretical part defines the definition of fixed assets, valuation of assets, acquisition, classification and disposal of assets of the company. The theoretical part is further formulate issues in accounting and tax depreciation in the Czech Republic, their types, ways and methods of depreciation. The practical part elaborates the application of theoretical concepts in practice in company Stavitelství Pospíšil s.r.o.