Thesis 'Analysis of non-current tangible assets in selected entities ' deals with the non-current tangible assets from the point of view of the Czech legislation and IFRS. The theoretical part of the thesis characterises non-current tangible assets in terms of IFRS, which together with examples concern with the issues of definition and evaluation. The Czech legislation is compared with IFRS and the main differences are marked out that prevent a unified view of non-current tangible assets adjusted according to IFRS and the Czech accounting standards. The practical aspect is reflected in an empirical research that analyses non-current tangible assets in entities operating in the area of power and food industries.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114087 |
| Date | January 2011 |
| Creators | Mašová, Veronika |
| Contributors | Randáková, Monika, Bokšová, Jiřina |
| 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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