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Analysis of a fair presentation of assets and capital in the accounts
Chaloupská, Inka ; Skálová, Jana (advisor)
The subject of this work is to define how different legal forms of business reporte property. This also results in depreciation policy and value adjustments. The aim is to describe the differences in reporting and depreciation of assets between different legal forms, and assess how it has an impact on the true and fair view of accounts.

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