Valuation of chosen items of tangible and intangible fixed assets pursuant to the Czech accounting law and International Accounting Standards and other accounting systems

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00145678" target="_blank" >RIV/62156489:43110/09:00145678 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Valuation of chosen items of tangible and intangible fixed assets pursuant to the Czech accounting law and International Accounting Standards and other accounting systems
Original language description
The contribution deals with the issue of valuation of the tangible and intangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation, chosen European Accounting Systems and in conformitywith the requirements of the International Accounting Standards (including Exposure Draft of standards for SME) and US GAAP. The substantial differences in the definition and valuation of the tangible and intangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. As per the International standards, the main difference in the area of tangible assets consists in the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by
Czech name
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Czech description
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Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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