Dlouhodobý hmotný majetek dle Českých účetních standardů a IAS/IFRS
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Muťková, Radka
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This thesis is devoted (include) the comparison of tangible fixed assets according to the Czech accounting standards and IAS/IFRS. The Objective contains explanation of accounting of tangible fixed assets issues and his practically represantation in concrete examples.
The Thesis is characteristic tangible fixed assets according to the Czech Accounting Standards and specify standards regarding to reporting of Tangible Fixed Assets, specifically IAS 16 - Properties, plants, and equipment, IAS 40 - Investment property and IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations. In the practical part there are differences and practical examples of reporting and depreciation of assets according to the Czech Accountinf Standards and IAS/IFRS.
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Import 11/07/2012
Subject(s)
Czech Accounting Standards, International Financial Reporting Standards, Investment Property, Non-current Assets Held for Sale and Discontinued Operations, Properties, plants, and equipment, Tangible fixed assets.