Relevance světových trendů v oblasti snižování hodnoty

The article is focused on contrasting different approaches to the allocation of value of fixed assets to costs within two accounting systems - on the International Financial Reporting Standards IAS / IFRS and on the national accounting system of the Czech Republic. First, a comparative analysis was...

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Bibliographic Details
Main Author: Jana Fialová
Format: Article
Language:ces
Published: Vydavatelství ZČU v Plzni 2017-06-01
Series:Trendy v podnikání
Subjects:
Online Access:https://www.dfek.zcu.cz/tvp/doc/akt/1-2017-clanek-6.pdf