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National Repository of Grey Literature

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Tangible fixed assets according to IFRS and comparison with ČÚS Mervartová, Andrea ; Valášková, Mariana (advisor) The thesis deals with problems of tangible fixed assets in terms of two accounting modifications - International Financial Reporting Standards and Czech accounting standards. The main objective of this study then is comparison of both the accounting rules in this area and in particular to find their essential differences. Detailed record

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