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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Reporting of Intangible Assets according to Czech Accounting Legislation and IFRS in the Selected Business Units
 Gonová, Lucia ; Tumpach, Miloš (referee) ; Křížová, Zuzana (advisor)
The diploma thesis is focused on reporting of intangible assets according to Czech accounting legislation and International Financial Reporting Standards. Based on the comparison of intangible assets reporting, the impact of the differences on the financial situation of selected business units operating in the energy industry is mentioned. It contains a proposal for a procedure to assess the relevance of displayed information about intangible assets to selected groups of users of financial statements.
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Reporting of Intangible Assets according to Czech Accounting Legislation and IFRS in the Selected Business Units
 Gonová, Lucia ; Tumpach, Miloš (referee) ; Křížová, Zuzana (advisor)
The diploma thesis is focused on reporting of intangible assets according to Czech accounting legislation and International Financial Reporting Standards. Based on the comparison of intangible assets reporting, the impact of the differences on the financial situation of selected business units operating in the energy industry is mentioned. It contains a proposal for a procedure to assess the relevance of displayed information about intangible assets to selected groups of users of financial statements.
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Information Society and the Internet
 Bartušek, Pavel ; Rosický, Antonín (advisor) ; Brixí, Radim (referee)
Internet has an important role in the society. Internet is one of the most important factors to transmit and receive information. Information in electronic form has advantages and risks. The aim of this work is to describe the advantages and risks and recommend how to proceed in a given situation. In the first part we will work with demarcation of the importance of information and what information is. There is no a single view on information. Here we meet with the definitions of various disciplines. In the second part of the work is described the computerization of the pros and cons associated with that new approaches and technologies have brought. The aim of the computerization is to come to the emergence of the Internet and characterized the current information society in a few selected contexts, when the society is dependent on modern information networks and information.
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