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National Repository of Grey Literature

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TECHNICKÉ ZHODNOCENÍ A OPRAVY MAJETKU Vaníčková, Zuzana ; Kovaříková, Jiřina (advisor) ; Tesařová, Monika (referee) Práce se zabývá technickým zhodnocením a opravami dlohodobého hmotného majetku. Uvádí účetní i daňové vymezení daných pojmů. Technické zhodnocení se nejčastěji provádí na dlouhodobém hmotném majetku, zejména na nemovitostech. S nemovitostmi je také spojeno technické zhodnocení pronajatých budov, kde mohou nastat různorodé situace při ukončení nájemních vztahů. S dlouhodobým majetkem jsou úzce spojeny odpisy. Detailed record

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