National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Evaluation of property, plant and equipment from perspective of Czech legislation and International Financial Reporting Standards IFRS
Stuchlá, Marcela ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The content of this Bachelors dissertation is property, plant and equipment from the perspective of Czech legislation and from the perspective of International financial reporting standards IFRS. The dissertation is split to theoretical and practical part. In the theoretical section provides information according to the Czech law, what actually asset is, how it can be purchased, appreciate, depreciate, inventory and disposal. Then there it is also discussed as in IRFS, simply described what the standards are and why they are used here in Czech Republic. It is also described register of assets, from acquisition to disposal. In the practical part shows posting from both viewpoints in foreign company which has one plant in Czech Republic.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.