Investment property and assets held for sale
| Authors | |
|---|---|
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | ECOMA 2005 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | investment property; assets held for sale |
| Description | This paper deals with comparison of approaches to the reporting of foxed assets according to international financial reporting standards (IFRS) and Czech national accounting standards. The differences between both approaches can influence balance accounts of the enterprise and its profit or loss. |
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