Vliv účetních a daňových odpisů dlouhodobého majetku na účetní výkaznictví a hospodářský výsledek průmyslového podniku

Abstract

Bachelor thesis is concern on accounting and tax depreciations and their influence on comprehensive income.The aim of this bachelor thesis is to analyse of accounting and tax depreciations. In theoretical part is introduction the difference between these taxes, process and methods of amortization on particular example. Further deferred tax and comrehensive income. Practical part is concern on particular company. In this part is shown practical utilizing of theoretical fundamentals of accounting and tax depreciations, their influence on tax base and comprehensive income.