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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Fair value measurement under IFRS
 Rulcová, Michaela ; Procházka, David (advisor) ; Vašek, Libor (referee)
This thesis is focused on the basic area of financial accounting -- measurement. It deals with principal measurement bases and mentions their advantages and disadvantages. In the key part of this thesis there is a definition of fair value and analysis its application under IFRS. Further it includes Exposure Draft: Fair value measurement. In the conclusion there is a smaller research regarding using of fair value by companies quoted at the Prague Stock Exchange.
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