Diploma thesis "Valuation of selected part of assets" deals with problems with valuation of non-current tangible property and inventories by International Financial Reporting Standards (IFRS) in comparison with Czech directives. Firstly will be described basic valuation techniques used by the IFRS and also by Czech directives. Secondly will be explained valuating models separately. Problems with valuation of non-current tangible property and inventories by IFRS and by Czech directives are discussed in last two parts. Discovered findings are compared in conclusion of that part. Diploma thesis is also covered by illustrative examples.

This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.

This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.

Vis labiau akcentuojamas tikro ir teisingo vaizdo atspindėjimas finansinėse ataskaitose įpareigoja įmones kuo tiksliau pateikti finansinių ataskaitų elementus. Kiek įmanoma realesnės turto vertės reikalauja ir pagrindiniai apskaitos principai – finansinė informacija vartotojams turi būti pateikta kiek įmanoma realesnė. Netiksliai įvertinus turtą, pasekmės gali būti jaučiamos kelis laikotarpius. Todėl svarbu įmonei pasirinkti tokį įvertinimo būdą, kad apskaitoje būtų atspindimas tikras turto vaizdas ir tas vertinimo būdas būtų įmonei tinkamiausias. Tyrimo objektas – turto įvertinimo būdai apskaitoje. Šio darbo tikslas - išanalizavus turto įvertinimo būdus apskaitoje, nustatyti, kuris turto vertinimo būdas yra populiariausias ir tinkamiausias konkrečiai turto grupei smulkioje įmonėje, bei pateikti pasiūlymus, kurie patobulintų dabartinę įmonės turto įvertinimo apskaitoje tvarką. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai:  išnagrinėti vertinimo sampratą, svarbiausius turto vertinimo tikslus ir problemas;  palyginti turto įvertinimo būdus apskaitoje pagal VAS ir TFAS;  ištirti VAS pateikiamų turto verčių nuoseklumą, kas padės sudaryti anketą;  palyginti VAS siūlomus ir praktiškai naudojamus turto įvertinimo būdus Lietuvos smulkiose įmonėse bei nustatyti buhalterių požiūrį apie įvertinimą šiose įmonėse. Šį darbą sudaro trys dalys. Teorinėje dalyje aptariamas turto vertinimas, tikslai, kurių siekia turto vertinimas, ir problemos, su... [toliau žr. visą tekstą] / Reflection of true and real picture in financial statements, that is more and more emphasised, commits companies to present elements of financial statements as exactly as possible. As real as possible value of assets is required by the main principles of accounting – financial information for the users has to be presented as real as possible. If assets are evaluated not exactly the consequences can be felt for several periods. Therefore for a company it is important to choose such way of valuation that the real picture of assets is reflected and this way of valuation is the most suitable for the company. The object of Work - ways of valuation of assets in accounting. The goal of Work - the analysis of the records of valuation methods, identify which valuation method is the most popular and best individual small group of property plant and submit proposals to upgrade the current enterprise valuation procedure accounted for. For this purpose the following main tasks are raised:  consider the evaluation of the concept, the main objectives of the valuation of assets and problems;  compare valuation methods of accounting under IFRS and the CPS;  CPS to investigate the consistency of reported asset values, which will help to profile;  compare CPS and suggested practical methods used in the valuation Lithuanian small businesses and the accountants' views on the evaluation of these plants. This work consists of three parts. The theoretical section... [to full text]