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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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Accounting for long-lived assets in internationally accepted accounting systems
Oplt, Lukáš ; Krupová, Lenka (advisor) ; Kudrnová, Lenka (referee)
This work deals with accounting treatment of tangible and intangible assets in International financial reporting standards (IFRS). It illustrates main problems and various methods when accounting for assets. Where deemed appropriate it indicates the accounting treatment of US GAAP. First chapter is concerned with general description of accounting harmonization and the Framework of IFRS. Second chapter deals with IAS 16 -- Property, plant and equipment. Third chapter identifies main differences between IAS 16 and IAS 38 -- Intangible assets focusing on issues related to the special nature of intangible assets. Fourth chapter works with annual reports and comes out with a statistic of IFRS methods and procedures adherence.
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Presentation of Tangible Current Assets according to the IFRS
Hromádková, Zuzana ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.
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