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Measurement of inventories in the Czech Republic and according to IFRS
Kočí, Přemysl ; Svitlík, Jan (advisor) ; Vašek, Libor (referee)
The content of this bachelor thesis analyses measurement methods of inventories according to Czech accounting legislation and International Financial Reporting Standards (IFRS). Prior to the analysis, the accounting approaches themselves and the exact objective of inventories are described. The aim of the thesis is to compare measurement methods of inventories according to Czech legislation and IFRS with emphasis on the evaluation of their differences.

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