Investment property and assets held for sale

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Year of publication 2005
Type Article in Proceedings
Conference ECOMA 2005
MU Faculty or unit

Faculty of Economics and Administration

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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