The thesis is focused on the evaluation of investments in assosiations using the equity method. The main objective was to analyze the different approaches to reporting in the Czech regulations and IFRS. The conclusion focuses on the deferred tax evaluation of the equity in the financial statement. It briefly deals with the historical development of the equity method.The procedures in this thesis are based primarily on the current IFRS and Czech regulations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:165468 |
| Date | January 2012 |
| Creators | Blaha, Miroslav |
| Contributors | Vašek, Libor, Zelenková, Marie |
| 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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