This thesis is focused on the basic area of financial accounting -- measurement. It deals with principal measurement bases and mentions their advantages and disadvantages. In the key part of this thesis there is a definition of fair value and analysis its application under IFRS. Further it includes Exposure Draft: Fair value measurement. In the conclusion there is a smaller research regarding using of fair value by companies quoted at the Prague Stock Exchange.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10697 |
| Date | January 2009 |
| Creators | Rulcová, Michaela |
| Contributors | Procházka, David, Vašek, Libor |
| 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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