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National Repository of Grey Literature

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Valuation of selected part of assets Mináriková, Eliška ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee) Diploma thesis "Valuation of selected part of assets" deals with problems with valuation of non-current tangible property and inventories by International Financial Reporting Standards (IFRS) in comparison with Czech directives. Firstly will be described basic valuation techniques used by the IFRS and also by Czech directives. Secondly will be explained valuating models separately. Problems with valuation of non-current tangible property and inventories by IFRS and by Czech directives are discussed in last two parts. Discovered findings are compared in conclusion of that part. Diploma thesis is also covered by illustrative examples. Detailed record

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