Účetní a daňový pohled na dlouhodobý majetek ve Vsetínské nemocnici, a. s.

Abstract

The thesis deals with the accounting and tax view of long-term assets in selected company. The theoretical part of thesis deals with aspects of long-term assets, such as various types of long-term assets, valuation, acquisition and disposals. The next part of thesis deals with depreciation of long-term assets with a practical example in Vsetínská nemocnice, a. s.. The last part of thesis is analysis of long-term assets in Vsetínská nemocnice, a. s. with selected deterministic methods (trend analysis, structure analysis).