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	Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor) There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity. Detailed record
	Project of Optimal Amortization Scheme of Fixed Assets in Company ABC, s.r.o. Procházková, Jana ; Čírtek, Jiří (referee) ; Beranová, Michaela (advisor) This bachelor thesis solves the problems of depreciation of fixed assets in the company Agrospol Hrádek, spol. s r. o. The work is based on the analysis of present situation in the company, while the core of the work is focused on depreciation in accounting. In the following part of the work, proposal for depreciation scheme optimization is submitted. Detailed record
	Differences between the Czech Accounting Legislation and International Accounting Standards of Long-Term Assets Valihrachová, Lea ; Fiala, Viktor (referee) ; Pernica, Martin (advisor) There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity. Detailed record
	Analysis of Tangible Fixed Assets for Accounting and Tax CHALOUPKOVÁ, Jana The aim of this work is to analyze the tangible fixed assets, to compare the particular aspects of the impact on the tax on corporate income. Detailed record
	Project of Optimal Amortization Scheme of Fixed Assets in Company ABC, s.r.o. Procházková, Jana ; Čírtek, Jiří (referee) ; Beranová, Michaela (advisor) This bachelor thesis solves the problems of depreciation of fixed assets in the company Agrospol Hrádek, spol. s r. o. The work is based on the analysis of present situation in the company, while the core of the work is focused on depreciation in accounting. In the following part of the work, proposal for depreciation scheme optimization is submitted. Detailed record

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