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Ing. Nikolas Bielik

Master's thesis

Snížení hodnoty aktiv v souladu s IAS 36

Impairment of assets according to IAS 36
Abstract:
The aim of this master thesis „Impairment of assets according to IAS 36“ is defining the process of impairment of assets according to International Financial Reporting Standards. The thesis includes the comparison with Czech legislation and US GAAP. In the practical part of master thesis the assets of the company AGRO Brno - Tuřany, a.s. are tested. The recoverable amount chosen from several valuations …more
Abstract:
Cieľom diplomovej práce „Snížení hodnoty aktív v souladu s IAS 36“ je definovanie postupu zníženia hodnoty aktív v súlade medzinárodnými účtovnými štandardmi. Práci tiež zahŕňa porovnania s českou legislatívou a US GAAP. V praktickej časti diplomovej práce sú testované aktíva spoločnosti AGRO Brno - Tuřany, a.s., je určená spätne získateľná čiastka vybraná z viacerých ocenení. Zistená strata zo zníženia …more
 

Keywords

zníženie hodnoty aktív IAS 36 peňažný tok diskontovanie impairment of assets Cash flow discounting
 
Language used: Slovak
Date on which the thesis was submitted / produced: 16. 5. 2014
Identifier: https://is.muni.cz/th/x9uh2/

Thesis defence

  • Date of defence: 26. 6. 2014
  • Supervisor: Ing. Eva Hýblová, Ph.D.
  • Reader: Ing. Michaela Jurová, Ph.D.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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Masaryk University

Faculty of Economics and Administration

Master programme / field:
Finance and Accounting / Finance

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