Český finanční a účetní časopis 2008(1):95-98 | DOI: 10.18267/j.cfuc.262

Accounting versus Tax Depreciation

Dana Dvořáková
Doc. Ing. Dana Dvořáková, Ph.D. - docentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <ddvorak@vse.cz>.

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.
JEL classification: M41

Published: March 1, 2008  Show citation

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Dvořáková, D. (2008). Accounting versus Tax Depreciation. Czech Financial and Accounting Journal, 2008(1), 95-98. doi: 10.18267/j.cfuc.262
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    References

    1. Děrgel, M. (2007): Účetní a daňové odpisy - smysl odlišování. Daně a účetnictví bez chyb, pokut a penále, 2007, roč. 8, č. 2, s. 42-47.
    2. IASB (2005): International financial reporting standards. London, IASB, 2005.

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