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Vykazování dlouhodobého hmotného majetku podle IFRS / Presentation of Tangible Current Assets according to the IFRS

This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:4582
Date January 2007
CreatorsHromádková, Zuzana
ContributorsKrupová, Lenka, Strouhal, Jiří
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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