22nd INTERNATIONAL SYMPOSIUM BRIDGES 2017 held in the accompanying programme of the 22nd International Building Fair IBF SYMPOSIUM MOTTO Bridges– Constructions– Connecting Nations and Generations MAIN TOPICS 1. Bridges in the Czech Republic – Construction, Administration and Maintenance, Standards Planning and Financing of Bridges Significant Realization of Bridges Current Legislation, Regulations and their Relation to European Standards Condition of Road and Railway Bridges in the CR, their Administration and Maintenance 2. A Bridges Abroad Information on Specialised Events Abroad Examples of Realised Significant New and Reconstructed Bridge Structures Innovation of Technologies, Materials, Products for Bridge Objects Bridge Failures - Examples 3. Bridges in the Czech Republic – Research and Development New Scientific Knowledge in the Field of Bridge Structures, Research Tasks Service Life of Bridges – Influence of Selected Materials and Construction Systems Innovation of Technologies, Materials, Products for Bridge Objects 4. Bridges in the Czech Republic – Projects and Realisations Projects of New Constructions, Re-Constructions and Repairs of Bridges Realisation of New Constructions, Re-Constructions and Repairs of Bridges Bridge Accessories Causes of Faults and Failures of Bridge Objects and their Consequences In the course of the symposium there will be granted the diplomas Bridge Work 2015 in the category I. New Construction and in category II. Repair or Re-Construction and honorary mentions for all-life-long work in the field of bridges. Professional guarantor Chairman of the Preparatory Committee doc. Ing. Tomáš Rotter, CSc. Ing. Jiří Chládek, CSc. email: rotter fsv.cvut.cz email: inprekin volny.cz Tel.: +420 602 811 401 Tel.: +420 602 237 180 Mandatory application form is available here. For Company presentation click here. If you want to participate with your paper, contact the coordinator of symposium. PRELIMINARY PROGRAMME 26. 4. 2017 - Wednesday 14.00 - Accompanying programme for international guests, members of Preparatory Committee, Honorary representatives, General and Main partners 27. 4. 2017 - Thursday 08.00 Registration of Participants 09.00 Opening Ceremony, Greeting guests * Bridge Works of 2015 * Honorable Mentions 10.00 - 13.00 Presentations and discussion - Session I. and II. 13.00 - 14.00 Lunch break 14.00 - 17.30 Presentations and discussion - Session I. and II. 15.30 - 17.30 Presentations and discussion - Session III. 18.00 Conclusion of the first day of the Symposium 19.30 Social evening at Brewery Restaurant Starobrno 28. 4. 2017 - Friday 08.00 Opening of the 2. symposium day 08.05 - 14.00 Presentations and discussion – Session IV. 14.00 Conclusions of Symposium – Resolutions Lunch Accommodati ...

22nd INTERNATIONAL SYMPOSIUM BRIDGES 2019 SYMPOSIUM MOTTO Bridges– Constructions– Connecting Nations and Generations MAIN TOPICS 1. Bridges in the Czech Republic – Construction, Administration and Maintenance, Standards Planning and Financing of Bridges Significant Realization of Bridges Current Legislation, Regulations and their Relati ...

Most companies apply IFRS because they are subsidiaries in a group whose securities trade on a regulated, EU market. In addition, many EU member states require legal entities to apply national standards, a.k.a. national GAAP, for statutory accounting and - or taxation purposes. Combining the two can be a challenge. For example, while national GAAPs often define chart of accounts, IFRS does not. More importantly, while national GAAPs are often driven by the legal form of transactions, contracts and agreements, IFRS only considers their economic substance. For example, while operating leases have disappeared from IFRS, they are still recognized by many national GAAPs. IFRS can also be changing to interpret. For example, rather than goods and services, IFRS 15 recognizes revenue associated with performance obligations. Also, instead of recognizing revenue when earned and realized, it requires companies to follow its five steps. To help practitioners navigate the guidance, besides a * • introduction to IFRS, • recognition, measurement, disclosure, • fair value, • cash and short-term investments (basics), • receivables: contract assets, revenue recognition (amount), examples, • Inventory: recognition, measurement, examples, revenue recognition (timing), • accruals, • PP&E: recognition, measurement, useful life and depreciation, • intangible assets: recognition, measurement, goodwill, • leasing, • liabilities, • equity, • income statement, revenue recognition (services and POC), • impairment. ...

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