METHOD OF COMPONENT DEPRECIATION OF FIXED ASSETSTS AND ITS COMPARISION WITH TRADITIONAL METHODS
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F10%3A47477" target="_blank" >RIV/60460709:41110/10:47477 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
METHOD OF COMPONENT DEPRECIATION OF FIXED ASSETSTS AND ITS COMPARISION WITH TRADITIONAL METHODS
Original language description
This contribution analyses, based on specific examples, accounting procedures and tax implications of depreciation of tangible fixed assets. It compares the component method, which has recently appeared in the Czech legal regulations, with the traditional methods. To compare the effects that the traditional methods have on profit or loss, or rather on the tax base, also the generation of provisions is used. The use of component depreciation is governed solely by the accounting regulations while the Income Tax Act has not been changed in this respect. Profit of loss has to be adjusted by a difference amount between accounting depreciation and tax depreciation in tax return.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
AGRIS on-line Papers in Economics and Informatics
ISSN
1804-1930
e-ISSN
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Volume of the periodical
2010
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
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UT code for WoS article
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EID of the result in the Scopus database
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