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Depreciation of intangible and tangible long-term property and its consequences
Solarová, Jana ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor's work examines the tangible and intangible assets and its depreciation. The aim is to understand the process of tangible and intangible assets lifespan with increased emphasis on depreciation and with it associated consequences and to prove predetermined hypothesis. Each chapter contains illustrative examples to strengthen the thesis comprehension. The practical part is focused on the analysis of the depreciation methods as well as the application of a deferred tax at the most significant companies in the Czech Republic. Investigation confirmed that in real business life a few of the large variety of methods are used. In fact, the most common are simple and time-saving depreciation methods. These are unfortunately not always correctly expressing the wear rate; such is currently the most widely used method of straight-line depreciation.
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Long-term itangible and tangible property
Kuncová, Markéta ; Černý, Václav (advisor)
This thesis captures the intangible and tangible property in all the basic stages which passes through a lifetime in company. This include especially assessing, acquisition and depreciation of property. Work is accompanied by short case studies. Work is primarily drawn in terms of national accounting rules.
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Intangible assets and tangible assets in accounting in Czech Republic (accounting and tax view)
Mácová, Petra ; Bokšová, Jiřina (advisor)
Intangible property and tangible investment goods constitute to be one of the most essential problems not only in the science of accounting but also in the sphere in taxation. That is the reason why this graduation thesis aims to offer a summary of the complete investment goods turnover starting from its acquisition and evaluation, continuing through its depreciation and finishing with its retirement. As its further aim this thesis tries to explain the difference between the investment goods and the low-value tangible assets. The last chapter is dedicated to the deferred tax which comes as a result of different tax and accounting depreciations. Examples from the practice give an additional depiction of the problem.
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