Dlouhodobý hmotný majetek z pohledu českého a vietnamského účetnictví

Abstract

The thesis focuces on the tangible fixed assets from the perspective of the Czech and Vietnamese Accounting. Tangible fixed assets are defined herein, is described by its nature, and ways of its acquisition. Furthermore, the thesis focuses on the valuation according to Czech accounting legislation and a set of Vietnamese accounting standards, its technical evaluation, depreciation and disposals. The practical part specifies of an each example to show how to purchase the deferred payments, acquisition finance leases, compare between component depreciation and the making of provision for property repairs, and the impact caused by under Czech accounting legislation and accounting standard sof Vietnam. My goal provides you with the most comprehensive information on tangible fixed assets of two accounting systems.