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Assessment area of fixed assets from the perspective of accounting
Vaňura, Simon ; Čermáková, Helena (advisor) ; Lörinczová, Enikö (referee)
This bachelor thesis examines the description of fixed assets, mainly depreciation of fixed assets in terms of view of tax and accounting depreciation. The theoretical part is this thesis focused on definition of the of fixed assets tangible, intangible and financial. Also are there methods of acquisition and decommissioning assets from usage, methods of valuation, the subject of depreciation, tax and accounting depreciation, fixed assets expelled from depreciation, and conditions for technical improvements.
In the practical part thesis is examined the approach of the selected company on fixed assets. There is proposed directive, which governs the treatment of fixed assets in the company and also are there reviewed current methods of tax and accounting depreciation of fixed assets. Then, after evaluation of situation in company, are purposed better methods of depreciation, which accepting the principle of a true and fair view of reality with quantifying the impact on economic result.
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