This diploma thesis deals with the presentation and disclosure requirements of non-current assets held for sale and discontinued operations in accordance with rules and requirements of IFRS. The theoretical part is divided into several areas. The most important chapter is Non-current assets held for sale, in which are detailed rules for their classification, measuring and reporting and the chapter Discontinued operations. Conclusion of the theoretical part is devoted to Czech accounting legislation, what criteria are required in connection with this issue. The practical part is focused on illustration application of IFRS 5 in selected companies. The aim of this analysis is to determine whether these companies comply with the rules and requirements of IFRS 5 in their financial statements.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:81850 |
| Date | January 2011 |
| Creators | Veselá, Martina |
| Contributors | Vašek, Libor, Procházka, David |
| 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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