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Component approach to depreciation versus provision for repairs

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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
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