The topic of this master thesis is an Impairment of assets. Theoretical part is focused on International Financial Reporting Standards related to the issue of impairment of assets. This part also focuses on theoretical issues of discount rate and cost of capital. The goal of practical part is to determinate company’s cash flow and cost of capital and test company’s assets for impairment loss.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:223460 |
| Date | January 2012 |
| Creators | Mikeš, Jan |
| Contributors | Mrázková, Zuzana, Mašterová, Lucie |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0096 seconds