Kulturní památky - účetní a daňové souvislosti

This diploma thesis deals with the topic of property cultural heritage and movable cultural heritage and the responsibilities of one owner or tenant from an accounting and tax point of view. The objective of the thesis is to evaluate whether it is preferable for a subject to own or rent cultural heritage objects and what accounting and tax rules are accompanied by this decision of a subject, that reports as either a business subject or a non-profit non-state organization. For practical illustration of these accounting and tax regulations the evaluation of reporting policies of a cultural monument the chateau Loučeň is included. Another aim of the thesis is a deliberation of the cultural heritage asset and its value during subsequent measurement. Next to reporting the subsequent measurement of a heritage asset under CZ GAAP the thesis contains the reporting standards of subsequent measurement of such an asset as according to IFRS and IPSAS.