National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Fair value in accounting
Benáčková, Lenka ; Pelák, Jiří (advisor) ; Procházka, David (referee)
The thesis is focused on using fair value in accounting in the context of other metods of measurement. There is summarized the application of fair value in Czech Republic and in IAS/IFRS. At the end of this thesis is discussed about presentation of the statements, if the fair value is applicated, next about latent pensions and about gains and losses and push-down effect.
Valuation to fair value in the accounting system of the Czech Republic
Benáčková, Lenka ; Skálová, Jana (advisor)
I am writting in my bachelor thesis about fair value in our accounting system. The first part is mostly teoretical. It is generally focused on valuation in the accounting, that describes the basic thought, advantages and disadvantages of fair value. The second part is about using fair value in securities and derivates. At the end of this bachelor thesis you can find an example how we can value securities by fair value and before its implementation.

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