Komparace oceňování cenných papírů podle české legislativy a IFRS

Abstract

Thesis pursue an aim to introduce the reader with the issues of valuation of securities according to Czech legislation and international financial reporting standards and to analyze these approaches. The first part describes the issue of valuation in terms of Czech legislation and the second part describes this issue in terms of international financial reporting standards. The next part compares the presented methods. Finally, these methods are applied to specific case sof accounting praxis.