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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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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
http://linked.open...avai/riv/aktivity
  • Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika
  • 10
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 457455
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/07:00113251
http://linked.open...riv/jazykVysledku
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
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
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 53
http://linked.open...iv/tvurceVysledku
  • Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer
issn
  • 0139-570X
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
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