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Impairment nefinančných aktív podľa IFRS a US GAAP / Accounting for the impairment of non-financial assets IFRS/US GAAP

This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:162570
Date January 2013
CreatorsKačur, Branislav
ContributorsZelenka, Vladimír, Vašek, Libor
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageSlovak
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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