Právní, účetní a daňové aspekty pořizování dlouhodobého majetku do podnikání

Abstract

The bachelor thesis is focused on comparing options of fixed assets acquisition to business. The theoretical part explains the term fixed assets, its valuation, options of technical improvements, depreciation, accounting and ways of acquisition. The practical part contains comparing options of motor car acquisition by cash purchase, loan and leasing, their advantages and disadvantages, accounting and taxes perspective. Loan and leasing are also compared through the discounted expenses method.