Odpisování dlouhodobého majetku podle českých účetních předpisů a Mezinárodních standardů účetního výkaznictví

Abstract

This thesis deals with the intangible and tangible assets according to Czech Accounting Standards and International Financial Reporting Standards. The main objective is to compare and defining differences. In the theoretical part is divided into three chapters, thera are characterized tangible and intangible assets, the valuation and depreciation methods are defined differences between Czech Accounting Standards and International Financial Reporting Standards. The last chapter is a practical part, which focuses on the application of these methods to a specific company.