National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Creation and drawing of provisions for mine damages connected with the relocation of utilities in terms of accounting and taxes
Vincíková, Hana ; Zelenková, Marie (advisor) ; Peroutka, Ondřej (referee)
The thesis deals with some selected problematic areas related to the creation and drawing provisions for mine damages connected with the relocation of utilities in the Hořanský corridor. It describes the specific nature of the activities carried out by mining organizations in relation to the owners of utilities.
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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