Accounting Harmonization in the Czech Republic - Depreciation of the Tangible Fixed Assets

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F11%3A00001614" target="_blank" >RIV/46747885:24310/11:00001614 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Accounting Harmonization in the Czech Republic - Depreciation of the Tangible Fixed Assets
Original language description
The article deals with the depreciation of fixed assets with a focus on tangible assets. The aim of the paper is to analyze the process of Czech accounting harmonization in the area of depreciation of tangible fixed assets and to quantify the impact of using different approaches in preparing a depreciation policy on reporting of related items. The results are divided into three parts, for first, there is made description of the harmonization development of Czech accounting legislation after EU entry that focuses on tangible fixed assets depreciation which is inspired by standards IFRS; for second, in the Czech Repulbic accounting records are also relevant for determining the income tax base so the influence of tax depreciation is compared; for third, there are illustratively calculated value impacts of using different depreciation policies on related reported items.
Czech name
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Czech description
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and the Performance of Firms in Science, Education, and Practice
ISBN
978-80-7454-020-2
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
318-323
Publisher name
Univerzita Tomáše Bati ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Jan 1, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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