Publication details
Metody oceňování dlouhodobých hmotných aktiv.
| Title in English | THE METHODS OF VALUATION OF TANGIBLE FIXED ASSETS |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Finance a výkonnost firem ve vědě, výuce a praxi |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | accounting; methods of valuation; tangible fixed assets; cost model; revaluation model; methods of depreciation; cost; fair value; carrying amount; impairment loss; residual value; |
| Description | This paper deals with methods of valuation of tangible fixed assets according to International financial reporting standards. The aim of the paper is to analyze the approaches to the valuation of properties, plants and equipment based on International standards and to refer to main differences in comparing with Czech legislation. At the close are mentioned causes of different conception of valuation methods and denoted direction of next development. |