This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150129 |
| Date | January 2011 |
| Creators | Nakládalová, Petra |
| Contributors | Randáková, Monika, Hybšová, Radka |
| 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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