Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP
[Vykazování hmotného dlouhodobého majetku dle českého účetního práva a mezinárodních účetních standard IAS/IFRS a US GAAP]
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DOI: 10.11118/actaun200755060255
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Cited by:
- David PROCHÃ ZKA, 2017. "Specifics Of Ifrs Adoption By Central And Eastern European Countries: Evidence From Research," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 64(1), pages 59-81, March.
- Jaroslav SEDLÁČEK, 2010. "The methods of valuation in agricultural accounting," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 56(2), pages 59-66.
- Jaroslav Sedláček & Jindřiška Kouřilová & Jiří Pšenčík, 2012. "Models of the realistic reporting of subsidies in the farm accounting," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(1), pages 34-40.
- Kristýna Havlová, 2016. "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, Prague University of Economics and Business, vol. 2016(2).
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Keywords
valuation; tangible fixed assets; small and medium-sized entities (SME); IAS/IFRS; US GAAP;All these keywords.
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