|
|
Depreciation of Fixed Assets
Pecháček, Roman ; Marková, Hana (advisor) ; Karfíková, Marie (referee)
115 Název práce v angličtině. Resumé v angličtině. Klíčové slovo Název práce v angličtině (Work title in English): Depreciation of fixed assets Summary in English: The aim of the advanced master thesis is to compare the effective legal regulations concerning accounting and tax depreciation of fixed assets in the Czech Republic. Based on the comparison accomplished, the thesis evaluates selected legal procedures and instruments as to whether they satisfy the aim of accounting and tax de- preciation; points out both advantages and disadvantages of each approach; and pro- poses de lege ferenda more suitable solutions, where applicable. The thesis further con- fronts the requirements of effective legal regulations with reality, with reference to an analysis of accounting and tax depreciation by selected economic entities; and finally, the thesis looks into issues of depreciation within the framework of acquis communau- taire and also addresses law regulating depreciation in one selected European jurisdic- tion, namely Germany. Formally, the advanced master thesis comprises four principal parts. The introductory part sets out the aim, focus and structure of the thesis; proceed- ing to explain the different functions of accounting and tax depreciation in a market economy; and making a detour into history. The...
|
guest ::
RSS feed.