The aim of the thesis is to analyze reporting of websites under IFRS. The text focuses on the reporting requirements according to fact how a website was acquired and what its purpose. Three variants are discussed: self-creation of a website, sale and purchase of a website and also leasing a website. The practical part examines the reporting of intangible assets (especially software) in financial statements of four selected companies. It also provides a brief comparison of reporting of intangible assets under Czech accounting rules and under IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192730 |
| Date | January 2014 |
| Creators | Hort, Jan |
| Contributors | Procházka, David, Pelák, Jiří |
| 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 |
Page generated in 0.014 seconds