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Component method of depreciation
 IMBER, Jakub
The topic of this thesis is the issue of component depreciation, which is a relatively new method of accounting depreciation. The theoretical part describes the methods of depreciation, the component depreciation method analyzed in detail and the definition of particular basic concepts in the depreciation policy. The theoretical part focuses on the issue of dismantling the component depreciation for easy understanding of the advantages and disadvantages of this method. The practical part is focused primarily on the display of depreciation in the accounts and the display of the problems on the real entity. Data from the real company are used in this section. The aim is to acquaint students with the component depreciation method and the advantages or disadvantages of using this method in practice.
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