Účetní a daňové odpisy dlouhodobého majetku
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Authors
Stanková, Pavla
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor thesis is dealing with the accounting and tax depreciation of fixed assets. The theoretical part is focusing on description of the fixed assets and on the ways of calculating accounting and tax depreciations of fixed tangible and intangible assets. The practical part consists of example of depreciate of chosen accounting unit and describes the influence of depreciations on the net income and on the income tax.
Description
Import 05/08/2014
Subject(s)
accounting depreciation, tax depreciation, fixed assets tangible, fixed assets intangible, appreciating assets, way of calculating accounting depreciation, way of calculating tax depreciation