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National Repository of Grey Literature

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Významnost nehmotných aktiv v účetních závěrkách firem podnikajících ve vybraném sektoru Škrháková, Monika The bachelor thesis deals with issues of significant intangible assets. In the theoretical part are define intangible assets according to Czech legislation, international standards and American standards and their valutation. The empirical part deals with the intangible assets in final accounts of companies and their composition in the time line. In the conclusion deal with influence of activation and valutation overrated value to ordinary income. Detailed record

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