Vykazování webových stránek dle IFRS

Master thesis Czech RESTRICTED
Hort, Jan (2014)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: website; webové stránky; intangible assets; IFRS; software; nehmotná aktiva

The aim of the thesis is to analyze reporting of websites under IFRS. The text focuses on the reporting requirements according to fact how a website was acquired and what its purpose. Three variants are discussed: self-creation of a website, sale and purchase of a websi... View more
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