Changes in the reporting of financial assets due to the development of International Financial Reporting Standards
| Autor: | Slavíková, Nela |
|---|---|
| Přispěvatelé: | Krupová, Lenka, Strouhal, Jiří |
| Jazyk: | čeština |
| Rok vydání: | 2010 |
| Předmět: | |
| Popis: | This final thesis deals with the reporting and measurement of financial assets under IAS 39 and IFRS 9. Besides the basic characteristics of financial instruments, there is a comparison of the two standards and the reasons which prompted the IASB to create a new standard. All work is supplemented by practical examples mainly on revaluation of financial assets. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|