National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Inner Structure of Functionala Region: Theoretical Aspects
Erlebach, M. ; Klapka, Pavel ; Halás, M. ; Tonev, P.
The contribution addresses theoretically the inner structure of functional region. It defines types of functional regions on the basis of selected criteria regarding their inner structure. As classification criteria a number of cores in a region, their hierarchical importance and ch aracter of interaction relationships between them and within a region have been employed. A study of functional regions is not important only for geography, but also for regional and spatial science and for planning practise.
The use of currencies and exchange rates when reporting under IFRS vs. Czech accounting regulations
Erlebach, Milan ; Vašek, Libor (advisor) ; Roubíčková, Jaroslava (referee)
The aim of this thesis is to describe problematics of accounting and reporting of foreign currency, application of exchange rates and rise and settlement of exchange differences in reporting under International Financial Reporting Standards and Czech accounting regulations. The thesis is also focused on comparison of the dissimilarities between those systems, especially in the field of selection and proper use of foreign currencies, exchange rates and on dissimilarities in the rise and settlement of exchange differences in the various stages of the accounting period and various situations. Thesis clearly informs about problematics of currency and exchange rates and shows on practical examples application of such rules.
Tangible fixed assets, focused on component depreciation
Erlebach, Milan ; Skálová, Jana (advisor)
The theme of this bachelor thesis is problems of component depreciation of tangible fixed assets and related adjustments of asset valuation. The work is divided into four parts. The first part is theoretical and deals with the definition of depreciation and terminology associated with this theme. The second part focuses on the depreciation of tangible fixed assets in accordance with International Financial Reporting Standards. The third part deals with the implementation of component depreciation in the Czech Republic and the related asset valuation. And the fourth part deals with comparison of adjustment problems in practice, according to reports. The text is accompanied by examples that are closer to use the method in practice. The mainly aim is to compare the Czech regulation with IFRS.

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2 Erlebach, Milan
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