Účetní a daňové odepisování dlouhodobého majetku v České republice

The main purpose of this bachelor thesis is to give a complex overview of the depreciation of long-term assets in the Czech Republic . The thesis is based on the actual valid legislation in accordance with the Accounting Act No. 563/1991, the Accounting Notice No. 500/2002 , Czech Accounting standards and International Financial Reporting standards . In the theoretical part the process of depreciation from the view of accountancy and taxation is described and compared . Also explained in the theoretical part are important terms , which are associated with long-term assets. Also briefly described is the accountancy phenomenon - deferred tax . In the practical part , the annual reports of 50 companies within the Czech Republic are analysed both in terms of methods of depreciation and an estimation of long-term assets .