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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Evaluation of the company according to financial statements prepared in accordance with Czech accounting regulations in relation to the valution.
 POŽÁR, Tomáš
The way which the company valuated the assets influence the size of assets and liabilities. Also valuation of assets has got influence on size of expenses and incomes (and on the profit). Valuation is a key issue in accounting. The entity can usually choose lot of methods to valuation of assets, but the entity must respect the principle of true and fair view of reality. This bachelor´s thesis find out the effect of the methods used in the valuation of assets selected on the accounting statements prepared in accordance with Czech accounting regulations. The theoretical part describes the selected part of the assets and describes the various methods of valuation. In the practical part are described and analyzed the valuation methods of assets which are used by the selected company. The analyzed methods are evaluated by using the calculations and compared with the valid legislation of the Czech Republic. The suggestions for improvement were issued based on the results from the practical part.
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Accounting for the impairment of non-financial assets IFRS/US GAAP
 Kačur, Branislav ; Zelenka, Vladimír (advisor) ; Vašek, Libor (referee)
This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.
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Valuation of selected part of assets
 Mináriková, Eliška ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis "Valuation of selected part of assets" deals with problems with valuation of non-current tangible property and inventories by International Financial Reporting Standards (IFRS) in comparison with Czech directives. Firstly will be described basic valuation techniques used by the IFRS and also by Czech directives. Secondly will be explained valuating models separately. Problems with valuation of non-current tangible property and inventories by IFRS and by Czech directives are discussed in last two parts. Discovered findings are compared in conclusion of that part. Diploma thesis is also covered by illustrative examples.
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