Aspekty dlouhodobého hmotného majetku v účetnictví podnikatelských subjektů dle české legislativy a IAS/IFRS

Abstract

This thesis deals with the processing and depreciation of tangible fixed assets in accordance with International Financial Reporting Standards (IFRS) and in accordance with Czech Accounting Standards (CAS). Presents their differences and procedures for applying different methods of depreciation in terms of a fictitious company. Shows the impact on profit of the company and highlights the importance of accounting harmonization.