Srovnání IAS/IFRS s českým pojetím amortizace majetku

Abstract

The thesis is devoted to a comparison of fixed assets in accordance with Czech legislation and IAS/IFRS in depreciation. The aim is to explain the problems of depreciation and practically it closer to concrete examples. This paper describes fixed assets according to Czech accounting standards and the definition of international standards relating to fixed assets. In the practical section provides examples of the differences and depreciation according ČÚP and IAS/IFRS.