Účetní a daňové aspekty způsobů pořízení dlouhodobého majetku do podnikání

Abstract

Topic of the bachelor thesis is Accounting and Tax Aspects of Acquisition Ways of Fixed Assets to the Bussiness deals with acquisition ways of fixed assets and related accounting and tax aspects. The theoretical part contains the distribution of fixed assets, valuation, acquisition ways and financing, depreciation and elimination. The practical part applies theoretical knowledge in company and compares advantage, disadvantage, accounting and tax aspect of various acquisition ways of fixed assets.