Accounting and tax consequences of uncommon ways of fixed assets acquiring

The aim of this thesis is to provide an overall and comprehensive survey of fixed asset problems from an accounting and tax point of view, especially about mutual dissimilarities of these two approaches. The thesis is divided into three parts. The first one is concerned with a general treatise on dissimilarities of the accounting and tax approach to fixed assets, especially in areas of acquiring, evaluating, depreciation and its elimination from use. The second part of my thesis deals with specifics witch are connected with acquiring of fixed assets by owner's investments, donations or during mergers of companies and by other uncommon ways, including tax impacts of these transactions. The third part is focused on a deferred tax, as a result of a discrepancy between accounting and tax regulations and its application to problems described in the second part of my thesis