The target of this thesis is to describe conversion of the Czech financial statements to IFRS. Main differences between Czech accounting standards and IFRS are presented in the first part. The next part is focused on the conversion methods used for transation of the financial statements. The last part of the thesis includes practical example relating to the consolidation group of czech companies -- conversion of the consolidated financial statements prepared according to the Czech accounting standards to the consolidated financial statements prepared in accordance with IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10503 |
| Date | January 2008 |
| Creators | Kvasničková, Lucie |
| Contributors | Mejzlík, Ladislav, Procházka, David |
| 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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