Oceňování a odpisování dlouhodobých aktiv

The bachelor's thesis deals with the valuation and depreciation of long-term assets. The aim of the work is to analyse the valuation and depreciation methods in individual accounting subsystems and then illustrate them on practical examples. In the theoretical part, the characteristic features of individual methods of valuation and depreciation of fixed assets are described. The differences between financial and managerial accounting are also described and the differences between Czech standards and International Financial Reporting Standards as well. In the practical part, the methods described are demonstrated and the general conclusions are drawn.