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Vybrané rozdíly účtování dle US GAAP, IFRS a účetnictvím platným dle české legislativy v podmínkách TRANS TECHNIK, spol. s.r.o. / Selected Differences in Accounting According to US GAAP, IFRS and Valid Czech Legislation in the Terms of the TRANS TECHNIK, spol. s.r.o.

This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:234839
Date January 2016
CreatorsJurajdová, Vendula
Contributorsauditor, Pavla Kvapilová,, Hanušová, Helena
PublisherVysoké učení technické v Brně. Fakulta podnikatelská
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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