The diploma thesis deals with the basic concepts of measurement which were developed in the area of financial accounting. It focuses on the main features of measurement selected assets and liabilities according to the IFRS (International Financial Reporting Standards). The thesis largely deals with the phenomenon of "fair value" in the contemporary form of the IFRS and in connection with the exposure draft "Fair Value Measurement". The role of measurement in the present financial crisis is also mentioned. The last chapter of the thesis is based on measurement of the selected assets and liabilities according to the Czech Accounting Legislation in comparison with the IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10955 |
| Date | January 2009 |
| Creators | Kosková, Lenka |
| Contributors | Zelenka, Vladimír, Procházka, David |
| 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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