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Noncurrent tangible assets in IFRS and czech accounting regulations
Valášková, Mariana ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
Work deals with the problems of noncurrent tangible assets from view of International Financial Reporting Standards and from view of czech accounting regulations. Main result of the work is especially analysis and valorization of these two views, disclosure of their differences or similarities and deduction of effects for accounting.

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