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The Comparison of Valuation of Movable Tangible Assets According the Czech Accounting Legislation and IFRS

By Lucie Hlaváčková


This bachelor’s thesis deals with comparison of reporting and valuation of tangible fixed assets acquired through financial leasing, according to Czech accounting legislation and International Financial Reporting Standards. Also, this thesis focuses on assessing the impact of the valuation of assets in the financial statements and the impact upon economic result of the Company ABC, s. r. o

Topics: Methods of valuation; tangible fixed assets; International Financial Reporting Standards IAS/IFRS; Metody oceňování; Mezinárodní standardy účetního výkaznictví IAS/IFRS; Czech accounting legislative; financial leasing; finanční leasing; dlouhodobý hmotný majetek; Česká účetní legislativa
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2015
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