Dlouhodobý hmotný majetek v rakouské účetní legislativě

The Bachelor's Thesis "Tangible fixed assets in the Austrian accounting legislation "consists of a theoretical part where the basic terms like tangible fixed assets, the valuation and depreciation are explained. There is also described accounting regulation with emphasis on tangible fixed assets in the Austrian accounting. In the practical part there are analyzed some annual reports especially differences between methods of valuation, depreciation and manners of reporting. The aim of the thesis is to describe tangible fixed assets in the Austrian accounting legislation and to compare the valuation and depreciation methods with Czech accounting legislation. The conclusion contains a summary and a brief assessment of the information gathered on the topic.