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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Impairment tests of long-lived assets in accordance with IFRS
 Remeš, Vojtěch ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial statements.
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Liquidation of business companies without a legal successor
 Remeš, Vojtěch ; Randáková, Monika (advisor)
This bachelor thesis deals with the issue of liquidation of business companies in the Czech Republic as a process leading to closure of business and dissolution of a company. The thesis comes up with characteristics of the liquidation process focusing especially on accounting as well as legal and tax aspects of the process. Basic accounting scenarios are shown on practical examples of a fictive company in liquidation.
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See also: similar author names
2 Remeš, Vlastislav
6 Remeš, Václav
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