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National Repository of Grey Literature

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Comparison of IFRSs and Czech Accounting Regulations in the Field of Tangible Fixed Assets Kratochvílová, Monika ; Ďurianová, Gabriela (advisor) ; Randáková, Monika (referee) The work deals with the tangible fixed assets in terms of International Financial Reporting Standards and in terms of Czech accounting regulations. First describes the approach of both modifications to the issue of tangible assets and then compares the two modifications and highlights the most significant differences between them. Detailed record

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