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Změny ve vykazování finančních aktiv vyvolané vývojem Mezinárodních standardů účetního výkaznictví / Changes in the reporting of financial assets due to the development of International Financial Reporting Standards

This final thesis deals with the reporting and measurement of financial assets under IAS 39 and IFRS 9. Besides the basic characteristics of financial instruments, there is a comparison of the two standards and the reasons which prompted the IASB to create a new standard. All work is supplemented by practical examples mainly on revaluation of financial assets.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75738
Date January 2010
CreatorsSlavíková, Nela
ContributorsKrupová, Lenka, Strouhal, Jiří
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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