Využitelnost informace o odpisech uživateli účetní závěrky obcí v ČR

The thesis deals with exploitability of information regarding the depreciation by users of municipalities' financial statements in the Czech Republic. It focuses on municipalities and describes their management. It studies accounting legislation regulating treating with non-current assets with focus on depreciation. The main emphasis is laid on exploitability of accounting information and on the ways how to make information more accurate. The practical part focuses on assessing of depreciation of the sewage disposal plant in a village Tuhaň, exploitability of obtained information and on the impact on financial statements and budgets. The thesis is concluded by summarization of the main findings, it notifies of depreciation's informational limits and suggests changes, primarily proposes change in the depreciation method and justification of the salvage value.