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Valuation of Long-term Assets for the Selected Entity
 Karlovcová, Barbora ; Štáfek, Pavel (advisor) ; Libor, Libor (referee)
The main aim of this bachelor thesis is to assess whether the method of long term assets valuation at the specific business subject is consistent in accordance with the law in the Czech Republic. The valuation of long-term assets and its related depreciation is based on the various text reviews. The literature review also includes basic characteristics and division of long-term assets, the ways of their acquisition and the types of valuation used in assessing those assets. The main part of the thesis focuses on the description of the specific business subject and on the types of assets owned by it. The obtained theoretical data are then being applied to the assets of the specific business subject at the end of the thesis, followed by the evaluation of the results together with the suggestion for optimization.
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