Oceňování dlouhodobého hmotného majetku ve světle návrhu nového zákona o účetnictví

In my bachelor thesis, I will discuss the valuation of tangible fixed assets according to the draft of the New Act on Accounting and compare them with the current Czech accounting regulations and International Financial Reporting Standards IFRS. The thesis is divided into five main chapters, in which both the theoretical and the practical parts are linked. In the chapters, I will gradually discuss the description of individual regulations and standards dealing with tangible fixed assets, then the definition of tangible fixed assets, the concept of valuation, acquisition costs and individual components, and finally depreciation and impairment. I apply the theoretical part in the chapters with smaller examples, comparisons and, when appropriate, my own notes on the upcoming changes.