Problematika účtování a vykazování dlouhodobého majetku

Abstract

The bachelor dissertation deals with problems of accounting and presenting financial data of long-term assets. These problems are methodically separated to the chapters. The first chapter deals with long-term assets classification. It contains problems of it´s assesing, evaluation, purchasing, rejecting of accounting and other basic problems of long-term assets. Another part of thesis deals with problems of depreciation of long-term assets. Taxes depreciation are divided at accounting and income taxes. The last part contains practically using long-term assets and it´s depreciating.