The depreciation from the point of financial and manager view and their connection to income tax

  • Berková, Kateřina
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Publication date
January 2008
Publisher
Vysoká škola ekonomická v Praze

Abstract

This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company

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