Bachelor´s thesis deals with the developments of fair value measurements rules and presentation of major changes in this field. The main objective is the international accounting standard IFRS 13 – Fair Value Measurement and its application in specific company. The analysis of long-term tangible assets is the cork of the work. A point is to show the revaluation impacts, eventually a reduction in the value of that asset in the financial statements. Subsequently, there are displayed risks to users of financial statements resulting from accounting information.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:383538 |
Date | January 2018 |
Creators | Vlčková, Veronika |
Contributors | Střížová, Dana, 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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