The Effect of Tangible Assets Disposal on Business Performance of an Enterprise Pursuant to Czech Accounting Legislation
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F15%3A00002342" target="_blank" >RIV/46747885:24310/15:00002342 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
The Effect of Tangible Assets Disposal on Business Performance of an Enterprise Pursuant to Czech Accounting Legislation
Original language description
The main goal of the paper is to analyze the influence of the tangible assets retirement/disposal on business performance of an enterprise pursuant to the Czech accounting legislation. Firstly the "tangible assets" term is defined in accordance with the currently effective legislation (accounting and tax). Then options of retirement/disposal due to various reasons are explained and last but not least the impacts of these individual methods of retirement/disposal are analyzed in relation to economic (business) performance of an enterprise. The consequences/effects of this process are analyzed from the economic, accounting as well as tax perspective. In order to dispose an asset completely from the accounting records, it must meet the applicable criteria for disposal. At first it is necessary to analyze its technical condition and then suggest options for its further efficient use, if possible. Should it be impossible or appropriate to use the asset further, it may be disposed. The pap
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
International Multidisciplinary Scientific Conferences on Social Sciences and Arts SGEM 2015
ISBN
978-619-7105-47-6
ISSN
2367-5659
e-ISSN
—
Number of pages
10
Pages from-to
449-458
Publisher name
STEF92 Technology Ltd.
Place of publication
Sofia, Bulgaria
Event location
Albena, Bulgaria
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—