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Vývoj regulácie účtovníctva / Evolution of accounting regulation

The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of IAS standards by EU Commission

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:11231
Date January 2009
CreatorsMiškovič, Stanislav
ContributorsProcházka, David, Žárová, Marcela
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageSlovak
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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