Log in

Relevant bibliographies by topics / Mezinárodní oceňovací standardy

Contents

Dissertations / Theses

Academic literature on the topic 'Mezinárodní oceňovací standardy'

Author: Grafiati

Published: 4 June 2021

Last updated: 15 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Mezinárodní oceňovací standardy.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Dissertations / Theses on the topic "Mezinárodní oceňovací standardy"

1

Krabec, Tomáš. "Standardizace oceňování v mezinárodní komparaci: teoreticko-institucionální pohled." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3710.

Full text

Abstract:

Tématem práce je rozbor a interpretace různých forem světové standardizace oceňování aktiv a rozpracování jejích dopadů a možností použití v institucionálních podmínkách České republiky. V úvodních kapitolách je věnována pozornost dosavadnímu, značně sporadickému, rozpracování vztahu standardizace oceňování a ekonomické teorie. Dále jsou formulovány specifické cíle práce, na něž je v následujících kapitolách hledána odpověď. Teoretické vysvětlení tržního mechanismu, jeho funkcí, významu konkurenčního procesu a alternativní způsoby vysvětlení determinace rovnovážné ceny v rámci nesourodých ekonomických teorií slouží jako východisko analýzy, interpretace a komparace dvou světových přístupů ke standardizaci oceňování: Mezinárodních oceňovacích standardů a standardu pro oceňování podniků IDW S 1. Z teoretického vysvětlení důvodů, účelu a role standardizace jsou vyvozeny závěry. Závěr práce obsahuje shrnutí nejdůležitějších poznatků a jejich dopadů do praktického oceňování různých typů aktiv v České republice a potažmo střední Evropě. Na pravou míru uvádí možnost použití kategorie tržní hodnoty při ocenění podniků a jejich částí a majetkových podílů, tedy aktiv s povahou věci hromadné.

APA, Harvard, Vancouver, ISO, and other styles

2

Brumovský, Martin. "STANDARDIZACE A HARMONIZACE ZNALECKÉHO POSTUPU PŘI ZJIŠTĚNÍ OBVYKLÉ CENY NEMOVITOSTI." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-234300.

Full text

Abstract:

In the current context of globalisation and development of international investment market along with increasing influence of European Union legislation and activities of professional organisations, there is an urgent need for standardisation and harmonisation of not only valuation procedures but also individual terms, definitions, approaches, methods and requirements for the qualification of valuers. This takes on special importance particularly in the field of real property valuation and market value („the usual price“ according to Czech law) assessment. At present there are three large international organisations contributing significantly to the development of this process through the development of their standards. The main objective of this thesis is standardisation and harmonisation of expert valuation procedure in establishing real property market value (the usual price), particularly in view of international valuation standards, namely IVS, EVS and the Red Book. To achieve this main goal it was necessary to clarify at first several related issues, as proper understanding of the background and context in particular is always an indispensable basis for successful harmonization process. The result of this work is thus both the design of a standard and harmonised procedure carried out by a qualified valuer in establishing the market value (the usual price), and the clarification of related issues, terms, definitions, methods and valuation approaches used in the Czech Republic and abroad, as well as the requirements imposed on the resulting report, etc.. The knowledge and information from this work will thus contribute to the development of the field of forensic engineering both in terms of theory, practice and teaching.

APA, Harvard, Vancouver, ISO, and other styles

3

Jachan, Tomáš. "Analýza požadavků oceňovacích standardů RICS a jejich aplikace v posudku o ocenění majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232531.

Full text

Abstract:

This diploma thesis is about the valuation of property, it is focused to requirements of international valuation standards RICS. The motivation of this thesis is popularization of using RICS standards in Czech Republic. These standards have not been translated to Czech language yet. Requirements of these standards are dispersed to many chapters in these standards. The aim of this thesis is analysis of RICS standards and their implication to valuation report according to Czech law. Analysis is made with structured approach with using systematic concept. Analysis refers to valuer, valuation process and valuation report. These objects are structured again. The results are implicated to valuation report according to Czech law and compliance to RICS standards too.

APA, Harvard, Vancouver, ISO, and other styles

4

Hlásková, Michaela. "Analýza požadavků oceňovacích standardů IVS a jejich aplikace v posudku o ocenění majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232532.

Full text

Abstract:

The motivation to this master`s thesis is an increasing demand on evaluation of expertise report in conformity with requirements of internationally accepted standards as well as with national legal regulations. This master`s thesis is focused on defining of requirements of International Valuation Standards – IVS. The objective of the introductory study of this thesis is an effort to provide overview of the structure, the history and development of International Valuation Standards – IVS. The introductory study points out that the IVS standard is not stationary one, but shows the importance to keep the continuous track and analyze other possible information sources in connection to it. The main objective is to analyze the principal requirements of International Valuation Standards for expert as a person, expertise activity and required features of expertise report. The gained information is processed on the base of an expertise system approach, where the expertise is interpreted as a structured object with principal features: expertise object, expertise problem, expertise activity, expertise report and expert. Established findings are then analyzed regarding to such interpreted system approach of expertise and applied in the determination of type of approach which an expert should follow in the procedure of making out an expertise report of property valuation. Finally, an example expertise report for valuation of real estate is compiled. Such expertise report could be considered in conformity with national legal regulation as well as with requirements of International Valuation Standards – IVS. The expertise report is a practical example of findings of this master`s thesis.

APA, Harvard, Vancouver, ISO, and other styles

5

Liptáková, Dana. "Oceňování a vykazování cenných papírů v ČR: komparace s mezinárodními pravidly." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9364.

Full text

Abstract:

My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.

APA, Harvard, Vancouver, ISO, and other styles

6

Müllerová, Denisa. "Dlouhodobý hmotný majetek z pohledu české účetní legislativy a mezinárodních účetních standardů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-240978.

Full text

Abstract:

The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.

APA, Harvard, Vancouver, ISO, and other styles

7

Slavíková, Nela. "Změny ve vykazování finančních aktiv vyvolané vývojem Mezinárodních standardů účetního výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75738.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

8

Matoušková, Petra. "Možnosti oceňování majetku v účetnictví podniku a vliv zvolených metod na vypovídací schopnost účetních výkazů." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-3997.

Full text

Abstract:

Theoretical-methodology part: properties-assessing, characteristics of long-term properties, financial statements and international financial reporting standards. Application part: problems of the Madeta Inc. long-term properties, properties-assessing possibilities in the company and their influence on the probative qualities of data contained in the financial statements, the concrete example of a properties-depreciation calculation and impacts of the particular ways of depreciation on the probative qualities of the financial statements of the company.

APA, Harvard, Vancouver, ISO, and other styles

9

Valihrachová, Lea. "Rozdíly mezi českou účetní legislativou a mezinárodními účetními standardy u dlouhodobého majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-374717.

Full text

Abstract:

There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.

APA, Harvard, Vancouver, ISO, and other styles

10

Dobrovolná, Jana. "Problematika zásob z hlediska českých účetních předpisů a mezinárodních standardů s rozšířením o audit dané oblasti." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73625.

Full text

Abstract:

Thesis deal with problems of inventories with from two different looks, namely in light of Czech accounting recipes and International Financial Reporting Standards IAS/IFRS, including the completion of the audit inventories. Attention is devoted to the status of stocks owned enterprise, the definition of the term, the fundamental characteristics of stock, Czech legislative adjustments, and adjustments according to IAS/IFRS, inventory systems, methods and techniques of valuation, audit procedures and specific audit procedures of supplies.

APA, Harvard, Vancouver, ISO, and other styles

More sources

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!