Odpisová politika v České republice

Abstract

The thesis is devoted to the depreciation policy applied in the Czech Republic. The aim of this study is to assess the impact of the different methods of depreciation of the value of assets on the balance sheet and tax base. The work consists of three main parts. The first one is devoted to the definition of tangible property that is depreciated. The second aims to examine the depreciation methods. They divided the depreciation from the accounting and tax point of view, and defined methods of calculation of depreciation of each method. In the final section applies various methods of depreciation for a fictitious company and shows the impact of different methods on assets in the balance sheet and tax base.