Problematika dlouhodobého hmotného majetku podle české legislativy a 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 "Issue of Tangible Assets According to Czech Legislation and IAS/IFRS" aims to assess the impact of different approaches of both legislations on the reported information in statement of financial position and profit and loss statement. The thesis also identifies major areas that cause the greatest changes in reported values.
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Import 26/06/2013
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accounting, tangible assets, valuation, depreciation, statement of financial position, profit and loss statement, International Accounting Standards, International Financial Reporting Standards