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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The regulation of financial assets in the financial statements according to IFRS
 Shagatay, Samal ; Vašek, Libor (advisor)
The aim of this work is to review the issue of financial assets reporting in financial statements made in accordance with International Financial Reporting Standards. The objectives are in particular to explain the basic terms, to present the financial assets classification, valuation methods and their subsequent recognition in agreement with categories. In the end there are also described the requirements for disclosure in the financial statements. The benefit of the work is a detailed display of the issue of financial assets, including changes associated with the publication of the new IFRS 9: Financial Instruments. The work includes a set of exercises and the practical demonstrations from the financial statements of Al Dhafra Insurance Company P.S.C.
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