The thesis discusses changes introduced at the reporting of long-term asset of accounting units of public sector, with regard to reform of accounting system of public sector introduced from 1 January 2010. For the analysis of implemented changes a comparison with International Public Sector Accounting Standards (so-called IPSAS), which represent the most professional source for accrual accoun-ting methods applicable in the public sector, was used. The reporting is examined by using several cases occurring within specific entities of public sector. At the final part of the thesis the newly introduced accounting methods are evaluated and the differences from the International Public Sector Accounting Standards (IPSAS) are identified.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:190991 |
| Date | January 2015 |
| Creators | Výpustová, Veronika |
| 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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