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Comparison of ways to purchases of fixed assets in the concrete corporation
BEŠŤÁKOVÁ, Martina
The aim this work is to compare ways to purchase of fixed assets for the tax, accounting and financial aspects. The theoretical part of work is focussed on the definition and classification of fixed assets, on the valuation of tangible fixed assets at purchase and on the ways purchase of tangible fixed assets and their accounting. The practical part of work is focussed on the comparison of the ways to purchase of tangible fixed assets through their own funds, bank loan and financial leasing for tax, accounting and financial aspects.

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