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Pricing in the Czech accounting in comparison with IAS/IFRS
Litvanová, Lucie ; Velechovská, Lenka (advisor)
The goal of this thesis is to enter the topic pricing, to distinguish the two main moments of pricing -- pricing at the moment of obtaining and pricing at the day of the final accounts. The thesis summarizes used pricing basis and pricing procedures based on Czech accounting regulation and on IAS/IFRS and consecutively their comparison. In the end there are some practical examples for better illustration.

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