Analýza dlouhodobého majetku z hlediska odlišností české a nadnárodní úpravy

Abstract

The goal of this study was to describe and compare different approaches of evaluation and depreciation of long term tangible assets as well as the understanding of these assets as such and apply these different approaches on real examples. The main reason why this is important and often an issue is that the tangible assets especially their valuation belongs to the core area of financial reporting and there is almost no company which can live without these assets, be it the buildings, production facilities, transportation vehicles, office equipment or any other type.