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Sestavení účetní závěrky podle IFRS a českých účetních předpisů / Financial statements under IFRS and Czech accounting standards

The goal of this thesis is compilation of financial statements under IFRS and Czech law, focusing on the establishment of two major financial statements. First and second chapter deal with theoretical requirements the compilation of reports according to Czech legislation and IFRS. The work focuses on theoretical and practical description of the selected areas for exploring the activities to be carried out prior to financial close. The final chapters are to describe differences between IFRS and Czech accounting, billing scheme to capture the differences and copy of statements of financial position and financial performance in terms of IFRS, the balance sheet and profit and loss statement in terms of Czech accounting.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76937
Date January 2008
CreatorsKozubíková, Dagmar
ContributorsPelák, Jiří, Horák, Radek
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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