The thesis is divided into two main parts. The first part is focused on the impairment of assets according to czech law, the second part focuses on the impairment of assets under IFRS. In both parts there is short chapter about valuation, followed by chapters: depreciation, impairment of longlived tangible assets, longlived intangible assets, inventories, receivables and financial assets. In the IFRS part there is also described impairment of assets held for sale.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76059 |
| Date | January 2010 |
| Creators | Procházková, Lenka |
| Contributors | Cardová, Zdenka, Strouhal, Jiří |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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