This thesis deals with measurement in financial accounting. First part is concerned with the regulation of accounting. After a quick insight into the importance of measurement, thesis defines measurement bases set out by the Czech accounting legislative and International financial reporting standards. Measurement bases are then applied on specific assets and liabilities in compliance with both the Czech accounting legislative and International financial reporting standards. Moreover, theoretical... zobrazit celý abstraktThis thesis deals with measurement in financial accounting. First part is concerned with the regulation of accounting. After a quick insight into the importance of measurement, thesis defines measurement bases set out by the Czech accounting legislative and International financial reporting standards. Measurement bases are then applied on specific assets and liabilities in compliance with both the Czech accounting legislative and International financial reporting standards. Moreover, theoretical aspects of measurements are applied on particular problems. In conclusion, thesis sums up all the important aspects of measurement. |