Komparace dlouhodobého majetku podle české právní úpravy a dle IAS/IFRS se zaměřením na odpisování

Abstract

This thesis is focused on fixed assets from the perspective of Czech legislation and in accordance with IFRS (International Financial Reporting Standards), focusing on asset depreciation. The aim of the study is a comparison these two different views on both depreciation systems through their application in the company AB, s.r.o. First, the thesis dealt with the theoretical question of depreciation of assets, both under Czech law system and IFRS. The theoretical part is followed by a practical part, in which depreciation is calculated different kinds of property under both systems and their consequent impact on net income.