Charakteristika a analýza aplikace úpravy hodnot dlouhodobého majetku u vybrané obchodní korporace

Abstract

The topic of this thesis is the issue of ways of adjusting the value of fixed assets with subsequent analysis and evaluation of their application in a selected business corporation. The theoretical portion explores the characterization, delimitation and legal adjustment of depreciation and adjustments as tools for adjustment of permanent values of long-term assets of the company and methods of their calculation and further on specifics of adjustments of temporary values. The work focuses on the accounting and tax perspective of the issue in connection with the definition of assets and ways of adjusting their values. The practical part is then focused on the analysis and application of these tools in a selected business corporation.