In the Czech accounting standards is defined only a general obligation of entities to account for the reduced value of the property and there is no contained detailed instructions for calculating impairment. In contrast, international accounting standards contain detailed requirements for impairment tests. It specifies when and how tests assets, how to account for impairment losses and indicate the conditions for reversal of these losses.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:73407 |
| Date | January 2010 |
| Creators | Žohová, Alena |
| Contributors | Randáková, Monika, Bokšová, Jiřina |
| 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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