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Changes in the reporting of financial assets due to the development of International Financial Reporting Standards
Slavíková, Nela ; Krupová, Lenka (advisor) ; Strouhal, Jiří (referee)
This final thesis deals with the reporting and measurement of financial assets under IAS 39 and IFRS 9. Besides the basic characteristics of financial instruments, there is a comparison of the two standards and the reasons which prompted the IASB to create a new standard. All work is supplemented by practical examples mainly on revaluation of financial assets.

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