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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Non-current Assets held for sale and Discontinuing operation according IFRS
 Veselá, Martina ; Vašek, Libor (advisor) ; Procházka, David (referee)
This diploma thesis deals with the presentation and disclosure requirements of non-current assets held for sale and discontinued operations in accordance with rules and requirements of IFRS. The theoretical part is divided into several areas. The most important chapter is Non-current assets held for sale, in which are detailed rules for their classification, measuring and reporting and the chapter Discontinued operations. Conclusion of the theoretical part is devoted to Czech accounting legislation, what criteria are required in connection with this issue. The practical part is focused on illustration application of IFRS 5 in selected companies. The aim of this analysis is to determine whether these companies comply with the rules and requirements of IFRS 5 in their financial statements.
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Tangible assets in worldwide accepted accounting systems
 Koukolíková, Lucie ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical principles in practise.
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