Technické zhodnocení, opravy a rezervy na opravy majetku výrobního podniku

Abstract

The main goal of this thesis is to focus on technical improvements, repairs and reserves for these repairs. The main part specifies topics such as business assets, their depreciation of assets and operations during the economic life of company assets. Using specific examples there are analysed accounting and tax implications of the emergence of technical improvements, repairs realization, creation and use of the reserve for assets repairs. As well as evaluating of the effect of technological improvements on company economic result.