Browsing by Author "Drbohlav, Jaroslav"
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- ItemKomparace finančního výkaznictví dle české legislativy a IFRSDrbohlav, Jaroslav
- ItemKomparace finančního výkaznictví dle české legislativy a IFRS(Technická Univerzita v Liberci, 2009) Drbohlav, Jaroslav; Malíková, OlgaThe purpose of this paper is comparison Czech legislation and International Financial and Reporting Standards (IFRS) in the case of presenting financial data Tangible fixed assests and Intangibles fixed assests. The First chapter is focused on conditions of presenting financial data Balance Sheet, and Profit and Loss Statement under Czech legislation and IFRS followed by its comparison. In the second and third chapter Tangible and Intangible fixed assests under Czech legislation and IFRS are compared.The fourth chapter is focused on practical application of two different approaches of presenting financial data of Tangible fixed assests in real conditions.