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Specifické případy vykazování nemovitostí v účetnictví / Specific situations of accounting for immovable property

This diploma thesis is concerned with specific situations regarding accounting for immovable property, including building right, non-monetary investments in fixed capital, immovable property held for sale (as inventory) and finance lease of immovable property. The term immovable property itself is explained from different point of views. Closer look is devoted to acquisition, possession and disposal of immovable property with even more detailed description of investment property valuation and depreciation.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:202060
Date January 2014
CreatorsNerad, Michael
ContributorsMolín, Jan, Müllerová, Libuše
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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