Koncepce vykazování a oceňování stálých aktiv v rozsahu nového zákona o účetnictví

The thesis deals with the concept of reporting and valuation of fixed assets within the scope of the new Accounting Act. The aim of the thesis is to analyse the main changes that the new accounting legislation brings in the area of fixed assets and to compare them with the current Czech accounting regulation. The theoretical part of the thesis focuses on the new development of the new Accounting Act, its main changes. In more detail, the thesis focuses on fixed assets, their classification, valuation, depreciation, additional valuation and reporting. The thesis also includes a comparison of approaches to fixed tangible and intangible assets according to the current accounting legislation and the legal regulation. These different approaches are demonstrated on a practical example focused on the valuation, depreciation and reporting of fixed assets, while their impact on financial statements is also analysed.