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Snížení hodnoty aktiv / Impairment of Assets

The thesis is divided into two main parts. The first part is focused on the impairment of assets according to czech law, the second part focuses on the impairment of assets under IFRS. In both parts there is short chapter about valuation, followed by chapters: depreciation, impairment of longlived tangible assets, longlived intangible assets, inventories, receivables and financial assets. In the IFRS part there is also described impairment of assets held for sale.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76059
Date January 2010
CreatorsProcházková, Lenka
ContributorsCardová, Zdenka, Strouhal, Jiří
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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