Problematika dlouhodobého majetku v České a ve Slovenské republice

Abstract

The aim of this work is to analyze the differences in accounting and depreciation of fixed assets in the Czech Republic and Slovak Republic. It contains mainly comparison of Czech and Slovak Act on Accounting Act and the Income Tax Act, dealing with the valuation of fixed assets, methods of making, depreciation and decommissioning. The practical part is focused on different methods of depreciation of tangible and intangible assets Czech and Slovak entity by way of example. Work is processed by data analysis, practical knowledge entities and comparison.