This thesis deals with the conversion of financial statements and accounting data from the national adjustments to IFRS. Includes ways and means by which the transfer can be achieved, but also their limitations and problems that are associated with the conversion. In the theoretical part the selected blocks converted tries to analyze national approaches with a view looking in the IFRS conversion and outline possible if the sector is needed. The theoretical part is then applied to data from real companies and calculations are made each conversion.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:125047 |
Date | January 2012 |
Creators | Hložek, Vojtěch |
Contributors | Mejzlík, Ladislav, Pelák, Jiří |
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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