"1"^^ . "205;212" . . "Praha" . "1"^^ . . . . "Svoboda, Patrik" . "RIV/62156489:43110/07:00113384" . . "Tangible Fixed Assets Acording to chosen Systems of Accounting Reporting"@en . "Tangible fixed assets; appraisement; IAS/IFRS; US GAAP; SME"@en . . . "8"^^ . "There are presented in the paper approaches to the appraisement of tangible fixed assets, its appraisement and booking of depreciation in chosen accounting systems and systems of reporting. There are identified essential differences, which work on the amount of assets and income. Attention is paid to tangible assests according to IAS/IFRS and US GAAP.There are partially evolved knowledges published at the conference Agrarian Perspectives XV, which dealed especially with the intangible fixed assets."@en . . . "St\u00E1l\u00E1 hmotn\u00E1 aktiva dle vybran\u00FDch syst\u00E9m\u016F \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED"@cs . "St\u00E1l\u00E1 hmotn\u00E1 aktiva dle vybran\u00FDch syst\u00E9m\u016F \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED" . . "[81B0301B79A1]" . . . . "Tangible Fixed Assets Acording to chosen Systems of Accounting Reporting"@en . "452017" . . "V p\u0159\u00EDsp\u011Bvku jsou uvedeny p\u0159\u00EDstupy k oce\u0148ov\u00E1n\u00ED hmotn\u00E9ho dlouhodob\u00E9ho majetku, k jeho p\u0159ece\u0148ov\u00E1n\u00ED a zachycen\u00ED sn\u00ED\u017Een\u00ED hodnoty tohoto majetku ve vybran\u00FDch \u00FA\u010Detn\u00EDch syst\u00E9mech a syst\u00E9mech \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED.Jsou identifikov\u00E1ny podstatn\u00E9 rozd\u00EDly, kter\u00E9 maj\u00ED dopad na ocen\u011Bn\u00ED aktiv a v\u00FD\u0161i v\u00FDsledku hospoda\u0159en\u00ED. P\u0159edm\u011Btem z\u00E1jmu je hmotn\u00FD dlouhodob\u00FD majetek dle IAS/IFRS a US GAAP.P\u0159\u00EDsp\u011Bvek \u010D\u00E1ste\u010Dn\u011B navazuje na p\u0159\u00EDsp\u011Bvek na Agr\u00E1rn\u00EDch perspektiv\u00E1ch XV, kter\u00FD se zab\u00FDval p\u0159edev\u0161\u00EDm ot\u00E1zkou nehmotn\u00E9ho majetku." . . "St\u00E1l\u00E1 hmotn\u00E1 aktiva dle vybran\u00FDch syst\u00E9m\u016F \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED" . "978-80-213-1675-1" . "St\u00E1l\u00E1 hmotn\u00E1 aktiva dle vybran\u00FDch syst\u00E9m\u016F \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED"@cs . "43110" . . "Z(MSM6215648904)" . . "Agr\u00E1rn\u00ED perspektivy XVI. Evropsk\u00E9 trendy v rozvoji zem\u011Bd\u011Blstv\u00ED a venkova" . "\u010Cesk\u00E1 zem\u011Bd\u011Blsk\u00E1 univerzita v Praze. Provozn\u011B ekonomick\u00E1 fakulta" . "V p\u0159\u00EDsp\u011Bvku jsou uvedeny p\u0159\u00EDstupy k oce\u0148ov\u00E1n\u00ED hmotn\u00E9ho dlouhodob\u00E9ho majetku, k jeho p\u0159ece\u0148ov\u00E1n\u00ED a zachycen\u00ED sn\u00ED\u017Een\u00ED hodnoty tohoto majetku ve vybran\u00FDch \u00FA\u010Detn\u00EDch syst\u00E9mech a syst\u00E9mech \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED.Jsou identifikov\u00E1ny podstatn\u00E9 rozd\u00EDly, kter\u00E9 maj\u00ED dopad na ocen\u011Bn\u00ED aktiv a v\u00FD\u0161i v\u00FDsledku hospoda\u0159en\u00ED. P\u0159edm\u011Btem z\u00E1jmu je hmotn\u00FD dlouhodob\u00FD majetek dle IAS/IFRS a US GAAP.P\u0159\u00EDsp\u011Bvek \u010D\u00E1ste\u010Dn\u011B navazuje na p\u0159\u00EDsp\u011Bvek na Agr\u00E1rn\u00EDch perspektiv\u00E1ch XV, kter\u00FD se zab\u00FDval p\u0159edev\u0161\u00EDm ot\u00E1zkou nehmotn\u00E9ho majetku."@cs . "RIV/62156489:43110/07:00113384!RIV08-MSM-43110___" .