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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2011

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

6

Strana od-do

318-323

Název nakladatele

Univerzita Tomáše Bati ve Zlíně

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

1. 1. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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