The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206080 |
Date | January 2016 |
Creators | Kirchnerová, Kateřina |
Contributors | Král, Bohumil, Vašek, Libor |
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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