Právní, účetní a daňové aspekty pořízení dlouhodobého majetku do vybrané společnosti

Abstract

The bachelor work is focused on the problem of the acquisition of Fixed Assets. The fixed assets property is characterized from the accounting and taxable perspective,as well its acquisition,appraisement,the forms of the funding and the amortization.This problem is oriented to the specific company and its fixed assets in the practical part.The assessment of the accounting and taxable progresses is done at the end.