This thesis explains the main purposes and aims of the convergence process between International Financial Reporting Standards and the American Generally Accepted Accounting Prinicples in a join projects between IASB (International Accounting Standards Board) and FASB (Financial Accounting Standard Board). In respect of the join projects, two are described. These are: "Revenue recognition" and "Presentation of financial statements". A major part of the financial statement element is the draft of statement of comprehensive income. Readers of this thesis will find included information about IFRS conceptual framework and in addition details of its planned replacement, which comes from convergence process.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:73849 |
| Date | January 2010 |
| Creators | Vlčková, Zuzana |
| Contributors | Žárová, Marcela, Černý, Václav |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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