Problematika dlouhodobého majetku a jeho odpisování v obci Smržice
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Tomášková, Jana
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The diploma thesis deals with long-term assets and their depreciation in willage. Depreciation of long-term assets is a new accounting method for willages, which was introduced during state reform of accounting in 2011. The objective of this thesis is to analyze long-term assets in willage and analyze impact of their depreciation to the financial statements in 2011 and2012. The issue is elaborated using a selected willage – Smržice willage.
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Import 21/10/2013
Subject(s)
accounting reform, public finance, villages, tangible fixed assets, intangible assets, financial assets, Czech Accounting Standards, depreciation of long-term assets, methods of depreciation, financial statements, balance sheet, yields, costs