Odpisování dlouhodobého hmotného majetku a jeho vliv na odloženou daň

The bachelor thesis deals with the depreciation of tangible fixed assets and its effect on the deferred tax. The aim of the thesis is to present the differences between accounting and tax depreciation of tangible fixed assets and to explain their subsequent impact on the deferred tax. The theoretical part first focuses on accounting and tax depreciation of tangible fixed assets, including a more detailed description of certain depreciation methods. Thereafter, attention is paid to the emergence of deferred tax as a result of temporary differences resulting from different accounting and tax depreciation. In the practical part, the theoretical knowledge is applied to a complex example of a fictitious company.