This diploma thesis deals with the issue of fair value measurement of tangible long-lived assets under IAS/IFRS. It is objective is to assess the impact of revaluation of long-lived assets from their historical prices to their fair value. The work further characterizes the harmonization of the accounting systems and detailed described IFRS 13 – Fair Value Measurement. The work is focused on company describing particular the valuation methodology as well as specific data on the asset. At the end of the work the potential risks of users of the financial statements are displayed
The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting...
Abstract. This paper presents measurement principles which can applied for non-current tangible asse...
The thesis is focused on the treatment of long-term tangible assets in IFRS and Czech accounting leg...
The diploma thesis deals with the issue of valuation of fixed assets at fair value according to IFRS...
Diploma thesis is focused on two main measurement concepts -- historical cost and fair value. The ai...
This thesis deals with the valuation of tangible fixed assets according to IAS / IFRS. Its aim is to...
This thesis is focused on the basic area of financial accounting -- measurement. It deals with princ...
The diploma thesis deals with the basic concepts of measurement which were developed in the area of ...
The diploma thesis deals with the valuation of biological assets according to IFRS for SME. Its aim ...
The thesis is focused on using fair value in accounting in the context of other metods of measuremen...
The aim of this bachelor's thesis is to highlight the issue of measurement and recognition of financ...
Subject of this thesis is measurement the fixed assets on fair value, determination effects of this ...
AbstractThe International Accounting Standards Board (IASB) issued the IFRS 13 standard regulating t...
The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical...
This diploma thesis is about long-lived assets. The primary objective is to create the comprehensive...
The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting...
Abstract. This paper presents measurement principles which can applied for non-current tangible asse...
The thesis is focused on the treatment of long-term tangible assets in IFRS and Czech accounting leg...
The diploma thesis deals with the issue of valuation of fixed assets at fair value according to IFRS...
Diploma thesis is focused on two main measurement concepts -- historical cost and fair value. The ai...
This thesis deals with the valuation of tangible fixed assets according to IAS / IFRS. Its aim is to...
This thesis is focused on the basic area of financial accounting -- measurement. It deals with princ...
The diploma thesis deals with the basic concepts of measurement which were developed in the area of ...
The diploma thesis deals with the valuation of biological assets according to IFRS for SME. Its aim ...
The thesis is focused on using fair value in accounting in the context of other metods of measuremen...
The aim of this bachelor's thesis is to highlight the issue of measurement and recognition of financ...
Subject of this thesis is measurement the fixed assets on fair value, determination effects of this ...
AbstractThe International Accounting Standards Board (IASB) issued the IFRS 13 standard regulating t...
The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical...
This diploma thesis is about long-lived assets. The primary objective is to create the comprehensive...
The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting...
Abstract. This paper presents measurement principles which can applied for non-current tangible asse...
The thesis is focused on the treatment of long-term tangible assets in IFRS and Czech accounting leg...