The Effect of Tangible Assets Disposal on Business Performance of an Enterprise Pursuant to Czech Accounting Legislation

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Effect of Tangible Assets Disposal on Business Performance of an Enterprise Pursuant to Czech Accounting Legislation

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

The Effect of Tangible Assets Disposal on Business Performance of an Enterprise Pursuant to Czech Accounting Legislation

Popis výsledku anglicky

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

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

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

International Multidisciplinary Scientific Conferences on Social Sciences and Arts SGEM 2015

ISBN

978-619-7105-47-6

ISSN

2367-5659

e-ISSN

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Počet stran výsledku

10

Strana od-do

449-458

Název nakladatele

STEF92 Technology Ltd.

Místo vydání

Sofia, Bulgaria

Místo konání akce

Albena, Bulgaria

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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