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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Initial measurement of property, plant and equipment according to IFRS in comparison of US GAAP and czech accounting legislation
 Rybářová, Petra ; Vašek, Libor (advisor) ; Fischer, René (referee)
This diploma thesis is about long-lived assets. The primary objective is to create the comprehensive view regarding specifics of initial measurement of production, plant and equipment and measurement of subsequent costs in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation. Specifics of measurement are based on kinds of acquisition. The diploma thesis is divided into three main sections. Features of long-lived asset according to IFRS, U. S. GAAP and czech accounting legislation are in the first section. The second section contains initial measurements of production, plant and equipment depended on types of acquisition primary in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation, one by one. The third section comprises measurement of subsequent costs.
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Tangible assets in worldwide accepted accounting systems
 Koukolíková, Lucie ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This work is focusing on accounting for tangible assets under IFRS and US GAAP. First chapter concentrates on the definition of an asset and on the measurement at recognition of tangible assets. Second chapter deals with the measurement after recognition of tangible assets. Third chapter is concerned with other problems connected with tangible assets, such as leases, depletion of an asset or disclosure. The last chapter contains a practical study which analyses the application of theoretical principles in practise.
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