This thesis deals with the valuation of tangible fixed assets according to IAS / IFRS. Its aim is to assess the impact of the revaluation of tangible fixed assets from historical cost to fair value. There is characterized by the concept of IAS / IFRS, listed options valuation and discuss the various standards on the issue. The study also analyzed in detail IFRS 13 - Fair Value. The main part of the work is focused on a specific company, which is mainly described the methodology of valuation of tangible fixed assets and include information specific to the asset. The study also outlines the financial position and performance of the company and discusses selected financial indicators. On the basis of this analysis is then evaluated the impact of the revaluation of tangible fixed assets in the financial statements and, therefore, its financial indicators.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:176951 |
| Date | January 2014 |
| Creators | Černá, Veronika |
| 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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