The thesis is focused on using fair value in accounting in the context of other metods of measurement. There is summarized the application of fair value in Czech Republic and in IAS/IFRS. At the end of this thesis is discussed about presentation of the statements, if the fair value is applicated, next about latent pensions and about gains and losses and push-down effect.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:74646 |
| Date | January 2010 |
| Creators | Benáčková, Lenka |
| Contributors | Pelák, Jiří, Procházka, David |
| 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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