Tangible fixed assets of a company pursuant to the czech accounting law and international accounting standards

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Patrik Svoboda; Emil Svoboda;
  • Subject: Valuation; Tangible fixed assets; Small and medium-sized entities (SME); IAS/IFRS; US GAAP

The valuation of assets is a 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 c... View more
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