Odpisová politika vybrané účetní jednotky

This bachelor thesis is focusing on the accounting depreciations of fixed assets. The theoretical part consists of description of the fixed assets (especially long tangible assets) and especially its wear and the ways of calculating accounting depreciations. The practical part is focused on selected entity. There is evaluated suitability of depreciations methods on chosen examples. There are applied different depreciations methods including advanced methods known from IFRS. These methods are assumed to reflect the decrease value of fixed assets better than previously used methods. Based on that, I will elaborate recommendation for optimizing the depreciation plan, so it will truly indicate the accounting of selected unit