Problematika účtování a odpisování dlouhodobého majetku
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Kretková, Denisa
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor thesis deals with the problem of accounting and depreciation of long-term assets. The theoretical part defines basic terms as: long-term assets, valuation, acquisition, technical improvement and disposal of assets. Then the methods of depreciation are described. The practical part of the thesis focuses on accounting and depreciation analysis of joint-stock company ABC.
Description
Import 22/07/2015
Subject(s)
long-term tangible assets, long-term intangible assets, long-term financial assets, technical improvement, accounting depreciation, tax depreciation