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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2009

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

100 let cesty k zákazníkům

ISBN

978-80-86266-21-3

ISSN

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e-ISSN

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Počet stran výsledku

17

Strana od-do

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Název nakladatele

JIH

Místo vydání

České Budějovice

Místo konání akce

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Datum konání akce

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Typ akce podle státní příslušnosti

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Kód UT WoS článku

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