The diploma thesis focuses on intangible assets especially from IFRS point of view. Then principles of IFRS are compared with principles of US GAAP and Czech regulation. This thesis provides theoretical base which is explained on practical examples. Finally, the study on goodwill from business combinations and its impairment is carried out. Author evaluates its results and he is trying to clarify cause of high recorded goodwill.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76812 |
| Date | January 2009 |
| Creators | Jirka, Jiří |
| Contributors | Krupová, Lenka, Šubrt, Zdeněk |
| 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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