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Transformace českého účetnictví na IFRS pro potřeby konsolidace / Transformation of Czech accounting to IFRS for consolidation needs

This thesis deals with the conversion of financial statements and accounting data from the national adjustments to IFRS. Includes ways and means by which the transfer can be achieved, but also their limitations and problems that are associated with the conversion. In the theoretical part the selected blocks converted tries to analyze national approaches with a view looking in the IFRS conversion and outline possible if the sector is needed. The theoretical part is then applied to data from real companies and calculations are made each conversion.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:125047
Date January 2012
CreatorsHložek, Vojtěch
ContributorsMejzlík, Ladislav, Pelák, Jiří
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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