The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:319407 |
| Date | January 2018 |
| Creators | Ďuricová, Lenka |
| Contributors | Fodora, Stanislav, Křížová, Zuzana |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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