Dopady zavedení oceňování reálnou hodnotou na řízení vybraných účetních jednotek v oblasti dlouhodobého majetku

Subject of this thesis is measurement the fixed assets on fair value, determination effects of this measurement and formulation appropriate recommendations. A partial aim is quantification of these effects on the company's reports and indicators of financial analysis. The introductory part is devoted to the accounting harmonization. In the next chapters are theoretically defined valuation methods according to the Czech accounting legislation and standards IAS/IFRS with a detailed focus on the issue of fair value. The most important part is application of revaluation model on fixed assets of the accounting unit, view of accounting operations during revaluation, revaluation impacts on company statements and financial analysis indicators