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Selected Issues of Fixed Assets
Říhová, Zuzana ; Míková, Marie (advisor)
Bachelor's thesis focuses on tangible and intangible fixed assets. It describes the characteristics and distribution of fixed assets both from accounting and tax perspective, acquisition, valuation, technical assessment, tax and accounting depreciation, disposals of assets. Bachelor's thesis also contains practical examples of the accounting of assets acquisition and its disposal, the calculations accounting and tax depreciation.

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