Dlouhodobá hmotná a nehmotná aktiva a jejich odpisování podle českých účetních standardů a IAS/IFRS

Abstract

The bachelor thesis is divided into three parts. The first part dealt with the concept of long-term fixed assets and their amortization methods according to Czech Accounting Standards, and in the second chapter of selected international standards. I chose IAS 16 - Property, Plant and Equipment and IAS 38 - Intangible Assets. In practice, I chose the property and applied the various observed amortization methods. The aim was to determine the differences between long-term assets in the concept of CAS and IAS / IFRS, and various depreciation methods.