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HARMONIZACE ÚČETNICTVÍ SE ZAMĚŘENÍM NA PROCES KONVERGENCE IFRS A U. S. GAAP / Harmonization of accounting and financial reporting focussed on convergence process between IFRS and US GAAP

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:73849
Date January 2010
CreatorsVlčková, Zuzana
ContributorsŽárová, Marcela, Černý, Václav
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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