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Účetní a daňové chyby v oblasti dlouhodobého majetku
Květáková, Lenka
Květáková, L., Accounting and tax errors in fixed assets. Brno: Mendel university in Brno, 2014. The work is divided into theoretical and practical parts. The theoretical part con-sists of two chapters. The first chapter of this part contains a particular characte-ristic, definition and identification of various types of assets: tangible, intangible and financial assets. Another section concentrates on property valuation, property acquisition, technical improvements, depreciation of property and means of disposal of fixed assets in use. The second chapter of this section focuses on accounting and tax errors in fixed assets and repairs. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. Other chapters focus on who is responsible for the mistakes and the penalties for these errors. The practical part contains an introduction to selected company. Further analysis of the company's assets accounting, disclosure of the mistakes committed by the company and their repair. In conclusion, I propose recommendations, which the company can avoid these mistakes in the following period.
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