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Accounting and its authentic and true view in relation to long-term assets of an enterprise
ŠTEMBERKOVÁ, Sandra
The topic of my bachelor thesis is: Accounting and its authentic and true view in relation to long-term assets of an enterprise. The main point of my thesis is the analysis of fixed assets in relation to true and authentic view of the accounting. The first part of thesis contains theoretical information on the issue of long-term assets (fixed assets definition, its acquisition, valuation, depreciation and decommissioning). In the practical part I am trying to analyse the returns of fixed assets in accordance with the specified limits. In addition, I am comparing and evaluating possibilities of the creative accounting practices, which we can find in fixed assets, and what effect should the application have for the profit of the enterprise.

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