Component Approach to Depreciation Versus Provision for Repairs
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43866393" target="_blank" >RIV/70883521:28120/11:43866393 - isvavai.cz</a>
Alternative codes found
RIV/61384399:31110/11:00036769
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Component Approach to Depreciation Versus Provision for Repairs
Original language description
This article aims to describe the relationship between the introduction of component depreciation of fixed assets in the Czech accounting legislation and the creation of provisions for repairs of tangible assets. The current practice of making provisionfor repairs eliminated the fixed assets of different lifetime components of fixed assets. Component depreciation takes lifetime of different components into account, but on the other hand a tax disadvantages creation of tax provisions for repairs. Possible methods of accounting and tax depreciation of fixed assets and provisions for adjustments are explained by concrete examples. The authors also warn of improper practices in the Czech legislation on the first use of component depreciation for fixed assets already depreciated.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
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
Proceedings of the 5th International Scientific Conference 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
8
Pages from-to
333-340
Publisher name
Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Apr 28, 2011
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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