Účetní a daňové odpisy

Abstract

The aim of this thesis is to analyze accounting and tax depreciation according to valid regulations. In the first part of this thesis I will introduce you to the issues of fixed assets, it´s division, characteristics, wear and tear and appreciation. Furthermore I analyze accounting and tax depreciation from theoretical point of view. The second part of this thesis is practical; it is devoted to the analysis of accounting and tax depreciation by using fictitious examples. In this section I also analyze accounting and tax depreciation by means of graphs which show the differences between accounting and tax depreciation methods for even and accelerated depreciation.