Změny ve vykazování finančních aktiv vyvolané vývojem Mezinárodních standardů účetního výkaznictví / Changes in the reporting of financial assets due to the development of International Financial Reporting Standards

Description

This final thesis deals with the reporting and measurement of financial assets under IAS 39 and IFRS 9. Besides the basic characteristics of financial instruments, there is a comparison of the two standards and the reasons which prompted the IASB to create a new standard. All work is supplemented by practical examples mainly on revaluation of financial assets.

Links & Downloads

1. http://www.nusl.cz/ntk/nusl-75738

Tags

Additional Fields

Identifer	oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75738
Date	January 2010
Creators	Slavíková, Nela
Contributors	Krupová, Lenka, 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