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The comparison of accounting and tax depreciation in the Czech and Slovak Republic
Purgyiová, Mária ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this study is to explain the meaning and the method of determination of depreciation and to compare the systems of depreciation of assets in the Czech and Slovak Republic. The first chapter describes and analysis the tax and accounting depreciation from the point of view of the Czech Republic. The second and third chapter evaluates tax and accounting depreciation of assets in the Czech and Slovak Republic and also explores the differences between them. The last chapter contains the main differences in the form of examples and calculations.

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