Accounting Depreciation as Assets Wear and Tear True representation Tool
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86081524" target="_blank" >RIV/61989100:27510/11:86081524 - 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
Accounting Depreciation as Assets Wear and Tear True representation Tool
Original language description
The objective of this paper is to analyze the assets depreciation methods used. The paper is based on the significance of depreciation as the tool expressing the assets real wear and tear. Depreciation, which represents a significant cost item, is analyzed from the viewpoint of the Czech legislation and International Accounting Standards. This analysis is then followed with a practical application of theoretical analysis presented in the paper's last segment where, by using the comparison method, selected depreciation method are compared on specific assets.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
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
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
7. Mezinárodní Baťova konference pro doktorandy a mladé vědecké pracovníky
ISBN
978-80-7454-013-4
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
12
Publisher name
UTB ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Apr 12, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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