Analýza aplikace úpravy hodnot dlouhodobého majetku ve vybrané obchodní společnosti

Abstract

Bachelor thesis "Analysis of Fixed Assets Values Adjustment Application in Selected Business Corporation" deals with the issues of temporary and permanent impairment of fixed assets. The theoretical part focuses on the characteristics of fixed assets and then accounting and tax depreciation are discussed which is followed by the issue of valuation allowances for fixed assets. In the practical part the theoretical knowledge is applied to the selected company. Specifically, an analysis of the company’s tax and accounting depreciation and valuation allowances. In the bachelor thesis are mainly used the following methods – method of comparison, practical applications, descriptions, and descriptors. Deficiencies were found in the internal guidelines for the provisioning of fixed assets, which consist in its updating and content. An exceptional way of depreciating cars has been proposed.