Dlouhodobý hmotný majetek se zaměřením na komponentní metodu odpisování

Abstract

The thesis deals with the long term tangible assets from the perspective of the Czech accounting legislation and International Financial Reporting Standards IFRS. It emphasises the issues of depreciation, focusing on the component method and its specificities. The first part deals with the classification of long term tangible property, its valuation and depreciation including the analysis of differences arising from these financial systems. The second part is compiled in an engineering company under which the analysis and evaluation of the existing approach is accomplished. Following the acquired data a component method of depreciation of the selected long term tangible assets is designed and the comparison with the current situation is realized. The final part summarizes the benefits of the proposed method and suggests recommendations in relation to the true and fair view of the accounts.