The thesis is focused on a comprehensive analysis of a number of valuation models of shares that are classified as financial assets in the investor's financial statements. The analysis follows the classification according to the level of control and in the structure of the context the valuation models of shares in the existence of the minority influence, significant influence and control, and finally the joint control are considered. The both measurement of shares denominated in foreign currencies and measurement of shares in investor's separate financial statements are also discussed in the thesis. The accounting rules follows primarily the current wording of the IFRS and in certain passages are complemented by US GAAP rules or by Czech accounting regulations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:77140 |
| Date | January 2003 |
| Creators | Vašek, Libor |
| Contributors | Roubíčková, Jaroslava, Sedláčková, Dana, Doležal, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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