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The article aims to describe the process of gradual convergence of Czech accounting standards with International Financial Reporting Standards. One of the last steps was the introduction of residual value and component depreciation method in the field of accounting and reporting of longterm assets. The aim of the harmonization processes is to ensure comparability of financial statements on an international scale and clarity for users of financial information. Uniform rules for financial reporting lead to the credibility of financial statements to investors and ultimately affect the competitiveness of firms.

EXPERIENCE WITH DEPRECIATION MODELS AND PROVISIONS FOR REPAIRS IN CZECH SMES