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Vliv podnikatelského prostředí na výkaz o úplném výsledku hospodaření / The Infuence of Business Environment on the Comprehensive Income Statement

The thesis focuses on the issue of the comprehensive income statement which has been recently included into the financial statements set of IFRS, following the example of US GAAP. In the theoretical part there are outlined various factors which influence the reporting of the comprehensive income and the final form of the statement. The thesis particularly compares reporting of the comprehensive income according to US GAAP and IFRS. In the practical part, the difference is shown on the example of two companies, each reporting in accordance with mentioned accounting systems.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:124957
Date January 2011
CreatorsAdámek, Martin
ContributorsŽárová, Marcela, Vašek, Libor
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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