Diploma thesis deals with the comparison of financial statements in accordance with Czech accounting regulations and International Financial Reporting Standards. The theoretical section is divided into several chapters devoted to IFRS, conceptual framework, convergence project and Czech legislation. The main part of the theoretical section is divided according to individual financial statements, where particular related requirements are put into a comparison. Practical section of the thesis concerns financial statements of the Czech Post prepared in accordance with Czech legislation and financial statements of the Slovak Post, which is committed to disclose under IFRS. Conclusion summarizes the main differences which have been identified.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114028 |
| Date | January 2011 |
| Creators | Paňko, Tomáš |
| Contributors | Vašek, Libor, Ďurianová, Gabriela |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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