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Zhodnocení implementace IFRS 13 Fair Value Measurement ve vybrané účetní jednotce / Evaluation of Implementation of IFRS 13 Fair Value Measurement in the Selected Business Unit

This diploma thesis deals with the issue of fair value measurement of tangible long-lived assets under IAS/IFRS. It is objective is to assess the impact of revaluation of long-lived assets from their historical prices to their fair value. The work further characterizes the harmonization of the accounting systems and detailed described IFRS 13 – Fair Value Measurement. The work is focused on company describing particular the valuation methodology as well as specific data on the asset. At the end of the work the potential risks of users of the financial statements are displayed.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:399667
Date January 2019
CreatorsRačková, Lucia
ContributorsKorcová, Gabriela, Křížová, Zuzana
PublisherVysoké učení technické v Brně. Fakulta podnikatelská
Source SetsCzech ETDs
LanguageSlovak
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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