Srovnání IAS/IFRS s českými účetními standardy a předpisy v oblasti dlouhodobého hmotného majetku
Loading...
Files
Downloads
2
Date issued
Authors
Mekisková, Tereza
Journal Title
Journal ISSN
Volume Title
Publisher
Vysoká škola báňská - Technická univerzita Ostrava
Location
Signature
Abstract
The subject of this thesis is a comparison of IAS/IFRS with Czech accounting standards and regulations in the field of the fixed assets. After the introduction follows the first theoretical part, which is devoted to the view for the fixed assets of Czech legislation, from the legislative framework to the accounting about the acquisition of fixed assets, his valuation, amortisation and disposal. The second theoretical part is devoted to the same issue, but from view of IAS/IFRS. Case studies compares the accounting of the fixed assets by Czech legislation, and then by IAS/IFRS. The comparison is illustrated in the three particular examples.
Description
Import 04/07/2011
Subject(s)
Czech Accounting Standards and Regulations, International Accounting Standards, International Financial Reporting Standards, Fixed Assets, Valuation, Asset Acquisition, Technical Evaluation, Amortisation, Asset Disposal, Framework for the Preparation and Presentation of Financial Statements, Property, Plant and Equipment, Impairment of Assets, Non-current Assets Held for Sale and Discontinued Operations.