Impairment nefinančných aktív podľa IFRS a US GAAP

Master thesis Slovak RESTRICTED
Kačur, Branislav (2013)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: valuation of assets; U.S. GAAP; goodwill; ocenění aktiv; znehodnocení; cash generating unit; fair value; US GAAP; IFRS; reálná hodnota; penězotvorná jednotka; impairment

This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually dete... View more
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