Oceňování zásob dle české legislativy a jejich porovnání s IAS/IFRS
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Vojtěšek, Radim
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis "Valuation of Inventory According to Czech Legislation and the Comparison with IAS/IFRS" describes the valuation systems of inventories according to Czech law and then compares with International Accounting Standards IAS/IFRS. The goal of this thesis is to describe differences identified by analysis of both legal regulations.
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Import 04/07/2011
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accounting, inventories, valuation, harmonization, International Accounting Standards, International Financial Reporting Standards