Účetní a daňové odpisy dlouhodobého majetku a jejich vliv na základ daně

Abstract

This thesis deals with the characteristics of fixed assets, from its acquisition to disposal. The second part focuses on accounting and tax depreciation, which are further divided into specific depreciation methods. In practical part of this thesis are methods compared in terms of their advantages and disadvantages. For a clearer understanding of the work is accompanied by practical examples. The aim is to evaluate the effect of accounting and tax depreciation on the profit of the chosen company.