The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:402013 |
| Date | January 2019 |
| Creators | Čontošová, Katarína |
| Contributors | Zuzana Juhászová, doc. Ing. Mgr. PhD., prorektor Ekonomické univerzity v Bratislavě, Tumpach, Miloš |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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