Analýza dlouhodobého majetku ve vybrané obchodní společnosti

Abstract

The bachelor thesis "Analysis of fixed assets in a selected business company" is focused on the analysis of accounting and depreciation of selected fixed assets in a particular company. accounting operations related to these assets and the conditions set by current legislation. The practical part describes the selected company and its international guidelines. The following are specific accounting cases concerning the selected fixed assets in the selected business company. From the acquired knowledge, an analysis of selected fixed assets was subsequently prepared with the aim of a faithful and fair presentation of fixed assets in accounting and the use of tax savings when using extraordinary depreciation.