Metody odpisování dlouhodobého hmotného majetku dle českých účetních předpisů

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Řehová, Dagmar

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

My bachelor thesis deals with depreciation methods of tangible assets. In the theoretical part describes assets from accounting and tax aspect and each methods of depreciation. The practical part of thesis comprises analysis of depreciation in two companies and examines the possible impacts of the choice of different depreciation methods.

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Import 04/07/2011

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accounting, accounting depreciation, tax depreciation, tangible assets

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