Since 2005, all companies quoted at European stock exchange are obligated to report their financial statements under IFRS. As the Czech companies primarily issue their financial statements under Czech acounting standards, the bookeeping under both accounting system raise the necessity of knowledge of mutual differences. The object of this work is to bring the attention to the accounting area of tangible and intangible assets from the point of view of both systems.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:113307 |
Date | January 2009 |
Creators | Klabal, Jan |
Contributors | Vašek, Libor, Roubíčková, Jaroslava |
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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