Vykazování dlouhodobého majetku podle českých účetních standardů a podle mezinárodních standardů účetního výkaznictví ve společnosti s ručením omezeným
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Nožinová, Petra
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This thesis describes the different aspects of fixed assets according to Czech accounting regulations. In the practical part of the selected standards are analyzed in BorsodChem MCHZ, Ltd. There are described the most significant differences between Czech accounting legislation and international financial reporting standards related to the reporting of assets.
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Import 26/06/2013
Subject(s)
fixed assets, Czech accounting standards, International Financial Reporting Standards, depreciation, limited liability company, harmonization