Teoretické a praktické aspekty účetních a daňových odpisů dlouhodobého majetku
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Vítková, Hana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of the bachelor thesis is to describe the tangible and intangible assets, both in terms of accounting and taxation. Further explain the various methods of depreciation of assets from both theoretical and practical aspects, according to current accounting and tax rules and alert readers to important innovations in this field.
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Import 04/07/2011
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accounting depreciation, tax depreciation, fixed assets tangible and intangible, depreciation rates, tax base