Novotná, Markéta - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 122-139
The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the approach of two major accounting principles - IAS/IFRS and US GAAP. Both of the principles address following issues: * initial recognition and measurement, * depreciation: allocation of capitalized...
