Dotace na pořízení dlouhodobého hmotného majetku, účetní a daňové souvislosti

The diploma thesis on topic Subsidies for the acquisition of fixed tangible assets focuses on the accounting and tax context in this area. First, the nature and types of subsidies are defined, and together with the sources of subsidies, the subsidy process is also outlined. The main part of the thesis deals with the accounting aspect of subsidies from the perspective of Czech legislation, including the introduction and practical analysis of several Interpretations of the National Accounting Board, as well as from the perspective of the International Accounting Standards IFRS. Together with the accounting aspect, the tax aspect is also related, namely the capture of subsidies in income tax and value added tax. The last chapter presents an interview with the financial director of a Czech company Mandík a. s., where the theory of subsidies described in this thesis meets practice.