Řízení účetního výsledku hospodaření – metoda komponentního odpisování
Management of Profit – Method of Component Depreciation

Summary/Abstract: The Czech accounting regulations were amended since 1st January 2016. The amendments concern mainly the classification of business entities and the contents and formal requirements of financial statements. The inclusion of some principles covered by the international accounting standards means a further convergence of the Czech accounting with these international regulations. However, some methods have been included in the Czech regulations for some time and the business entities neglect the possibility of using them; an example is the method of component depreciation. The aim of this paper is to evaluate the possibility of using component depreciation within a small enterprise. Standard and component depreciation is calculated and compared at several kinds of property. To conclude, the impacts on profit are analysed and evaluated.

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