National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Tangible fixed assets from the perspective of ČÚS and IAS/IFRS
Knotková, Michaela ; Strouhal, Jiří (advisor)
Bachelor's thesis on the theme of "Tangible fixed assets from the perspective of ČÚS and IAS / IFRS" deals with tangible fixed assets in terms of two laws. It contains theoretical interpretation in the areas of determination, valuation, depreciation rules and technical evaluation. The next part gives a comparison of both laws. The conclusion is devoted to practical application of the revaluation of assets at fair value.
Presentation of Tangible Current Assets according to the IFRS
Hromádková, Zuzana ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.

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