About: Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible 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. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main diff (en) The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible 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. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main diff Příspěvek se zabývá dopadem odlišného oceňování stálých aktiv dle české právní úpravy účetnictví a mezinárodních účetních standardů na účetní výkazy (bilanční sumu a výsledek hospodaření).Kromě rozdílů v oceňování je pozornost věnována dopadům odlišných způsobů oceňování a také následným výdajům (technickému zhodnocení a opravám a možnostem přeceňování aktiv. (cs)
Title	Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards Oceňování hmotných aktiv podle českého účetního práva a mezinárodních účetních výkazů (cs) Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards (en)
skos:prefLabel	Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards Oceňování hmotných aktiv podle českého účetního práva a mezinárodních účetních výkazů (cs) Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards (en)
skos:notation	RIV/62156489:43110/07:00113251!RIV08-MSM-43110___
http://linked.open.../vavai/riv/strany	466;474
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	10
http://linked.open...vai/riv/dodaniDat	2008
http://linked.open...aciTvurceVysledku	Svoboda, Patrik
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	457455
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/07:00113251
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	US GAAP; Human capital; IAS/IFRS; Small and Medium-sized Entities (SME); valuation; tangible fixed assets (en)
http://linked.open.../riv/klicoveSlovo	Small and Medium-sized Entities (SME) IAS/IFRS valuation US GAAP tangible fixed assets Human capital
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[4937DE2B609A]
http://linked.open...i/riv/nazevZdroje	Agricultural Economics
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2007
http://linked.open...v/svazekPeriodika	53
http://linked.open...iv/tvurceVysledku	Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	0139-570X
number of pages	9 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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