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National Repository of Grey Literature 4 records found  Search took 0.01 seconds. 
Confrontation of historical cost and fair value measurement of non financial assets in IFRS
 Dvořáková, Magdaléna ; Vašek, Libor (advisor) ; Procházka, David (referee)
Diploma thesis is focused on two main measurement concepts -- historical cost and fair value. The aim is to interpret fair value as a measurement base used to assign value to non financial assets, and compare it with well-known historical cost base. In context with historical cost measurement, attention is also paid to impairment meaning a decrease in carrying amount of an asset. Major part of the thesis deals with fair value measurement according to the new accounting standard IFRS 13. The thesis is concluded with practical survey about the use of fair value as a measurement base for non financial assets in practice.
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Metody oceňování aktiv dle české právní úpravy a dle mezinárodních účetních standardů IAS/IFRS
 Hubená, Petra
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Measurement in Financial Accounting
 Kosková, Lenka ; Zelenka, Vladimír (advisor) ; Procházka, David (referee)
The diploma thesis deals with the basic concepts of measurement which were developed in the area of financial accounting. It focuses on the main features of measurement selected assets and liabilities according to the IFRS (International Financial Reporting Standards). The thesis largely deals with the phenomenon of "fair value" in the contemporary form of the IFRS and in connection with the exposure draft "Fair Value Measurement". The role of measurement in the present financial crisis is also mentioned. The last chapter of the thesis is based on measurement of the selected assets and liabilities according to the Czech Accounting Legislation in comparison with the IFRS.
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Valuation in Financial Accounting
 Boučková, Markéta ; Zelenka, Vladimír (advisor)
The thesis presents an integrated review of current valuation methods of assets and liabilities within financial accounting. As a base for the analysis, it uses especially the Czech legal regulations and mentions international accounting standards. In the first part, it deals with the particular valuation bases. In the second part, it discusses the use of the mentioned bases for various types of assets and connected liabilities. Finally, it summarizes the key findings and conclusions while presenting the authors viewpoint of the problem.
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