Problematika dlouhodobého majetku

Abstract

The topic of my bachelor thesis is the “Fixed Asset Issues”. The first chapter provides its basic characteristics. It defines its classification from the accounting and tax aspects as well as other facts related to fixed assets, such as acquisition, stocktaking, and final retirement from the records of the accounting unit. The second part of the bachelor thesis focuses on the book and tax depreciation of fixed assets. The third chapter then discusses the issue of fixed assets in a company that owns fixed assets and depreciates them.