Browsing by Author "Bohušová, Hana"
Now showing items 1-4 of 4
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Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
(Mendelova univerzita v Brně, 2017)The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement - cost and fair value. ... -
Comparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting system
(Mendelova univerzita v Brně, 2017)The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo-Saxon reporting systems are compared. The materiality of the deferred tax item is used as a ... -
Intangible assets reporting: The case of chemical and pharmaceutical industry in the Czech Republic
(Mendelova univerzita v Brně, 2018)The cost structure of business entities has been changing in the span of time. Costs associated with intangible assets such as software, patents, licenses, copyrights and goodwill became an important item of costs in the ... -
Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
(Česká akademie zemědělských věd, 2017)The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 - Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the comparison of the current ...
