Publication details
Komponentní odepisování
| Title in English | Component depreciation |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Periodical |
| Magazine / Source | Účetnictví |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | amortization; depreciation |
| Description | From January 1st, 2010, the amendment of decree no. 500/2002 Coll enables using the component method of property, plant and equipment depreciation in accordance with § 56a. This shall contribute to the fair and true view of the asset in accounting. Together with that, a Czech accounting approximation towards the International Financial Reporting Standards occurs. The article deals with the determination of a component depreciation process. |
| Related projects: |