Kontaktujte nás | Jazyk: čeština English
dc.title | Component approach to depreciation versus provision for repairs | en |
dc.contributor.author | Müllerová, Libuše | |
dc.contributor.author | Paseková, Marie | |
dc.relation.ispartof | Finance and the Performance of Firms in Science, Education and Practice 2011 | |
dc.identifier.isbn | 978-80-7454-020-2 | |
dc.date.issued | 2011 | |
dc.citation.spage | 333 | |
dc.citation.epage | 340 | |
dc.event.title | 5th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice | |
dc.event.location | Zlín | |
utb.event.state-en | Czech Republic | |
utb.event.state-cs | Česká republika | |
dc.event.sdate | 2011-04-28 | |
dc.event.edate | 2011-04-28 | |
dc.type | conferenceObject | |
dc.language.iso | en | |
dc.publisher | Univerzita Tomáše Bati ve Zlíně | |
dc.subject | IFRS | en |
dc.subject | component depreciation | en |
dc.subject | provisions | en |
dc.subject | repairs | en |
dc.subject | long-term assets | en |
dc.description.abstract | This article aims to describe the relationship between the introduction of component depreciation of fixed assets in the Czech accounting legislation and the creation of provisions for repairs of tangible assets. The current practice of making provision for repairs eliminated the fixed assets of different lifetime components of fixed assets. Component depreciation takes lifetime of different components into account, but on the other hand a tax disadvantages creation of tax provisions for repairs. Possible methods of accounting and tax depreciation of fixed assets and provisions for adjustments are explained by concrete examples. The authors also warn of improper practices in the Czech legislation on the first use of component depreciation for fixed assets already depreciated. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1005126 | |
utb.identifier.rivid | RIV/70883521:28120/11:43866393!RIV12-GA0-28120___ | |
utb.identifier.obdid | 43866500 | |
utb.identifier.wok | 000306544000032 | |
utb.source | d-wok | |
dc.date.accessioned | 2015-06-29T11:54:03Z | |
dc.date.available | 2015-06-29T11:54:03Z | |
utb.identifier.utb-sysno | 57048 | |
utb.contributor.internalauthor | Paseková, Marie |