Accounting versus Tax Depreciation

Účetní versus daňové odpisy

Dana Dvořáková

Český finanční a účetní časopis, 2008, vol. 2008, issue 1, 95-98

Abstract: The aim of this paper is a critical analysis of an article from M. Děrgel: Accounting and tax depreciation - reason for differentiation. Author's approach is compared with requirements of International Financial Reporting Standards.

Keywords: Depreciation; Assets; Depreciation method; Odpisování; Aktiva; Metoda odpisování (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.cfuc.262

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