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Tangible fixed assets in Czech accounting regulation and International standards
Vojířová, Tereza ; Janhubová, Jaroslava (advisor) ; Janhuba, Miloslav (referee)
In my bachelor thesis, I will discuss the comparison of reporting of tangible fixed assets in according Czech accounting regulation and according to International Financial Reporting Standards. In the first part the tangible fixed assets are described according to the Czech legal accounting regulation. After that are defined the main differences in reporting of tangible fixed assets in comparison with IFRS. In next part I focus on the specific issue of reporting tangible fixed assets in real company, which is governed by the Czech accounting legislation.

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