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Konvergence IFRS a US GAAP v oblasti vykazování výnosů

This diploma thesis deals with impacts of implementation of the new standard IFRS 15 which is result of part of the project convergence between IFRS and US GAAP. The theoretical part describes current standards which deal with revenues recognition under IFRS and US GAAP and compares them. The practical part describes the new standard IFRS 15. In the practical part there is an identification of changes in comparison with current standards and presented impact which will affect specific sectors.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191131
Date January 2015
CreatorsSchaffer, Jakub
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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