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Current Problems of Measurement of Financial Securities at Fair Value
Bednaříková, Martina ; Strouhal, Jiří (advisor)
The aim of this work is present to the reader not only the general problems of measurement of securities at fair value, but also show deeper the current problems in financial reporting. These problems are shown in the context of the impact of the global financial crisis, the amended views on the future expected development in the area of financial reporting, especially in the revaluation to fair value.

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