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Vykazování nehmotných aktiv podle české účetní legislativy a IFRS ve vybraných obchodních korporacích / Reporting of Intangible Assets according to Czech Accounting Legislation and IFRS in the Selected Business Units

The diploma thesis is focused on reporting of intangible assets according to Czech accounting legislation and International Financial Reporting Standards. Based on the comparison of intangible assets reporting, the impact of the differences on the financial situation of selected business units operating in the energy industry is mentioned. It contains a proposal for a procedure to assess the relevance of displayed information about intangible assets to selected groups of users of financial statements.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:399490
Date January 2019
CreatorsGonová, Lucia
ContributorsTumpach, Miloš, Křížová, Zuzana
PublisherVysoké učení technické v Brně. Fakulta podnikatelská
Source SetsCzech ETDs
LanguageSlovak
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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