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Methods of Valuation of Fixed Assets in the Company
Válová, Věra ; Janáč, František (referee) ; Pernica, Martin (advisor)
The bachelor´s thesis is focuses on specification of methods of valuation of fixed assets in the company. The bachelor´s thesis describes especially methods in accounts, in taxes and compares influences, benefits and disadvantages in appreciating in Czech accounting regulations. The bachelor´s thesis specifies partly problems of valuation in historical costs and specifies possibilities according the International Financial Reporting Standards (IAS/IFRS).

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