The aim of this thesis is to summarize the development of the legislative framework of investment companies and funds in the Czech Republic from the beginning of privatization until the present. Make the reader familiar with the financial accounting and reporting of investment companies and funds, not only with the Czech legislature but also with two main world concepts-IFRS/IAS and US GAAP. Analyse possibilities of the future development of these concepts in the field of financial reporting of investment companies and funds with presumption of its continuous convergence.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:16853 |
| Date | January 2009 |
| Creators | Mareš, Václav |
| Contributors | Ištvánfyová, Jana, Zouhar, Tomáš |
| 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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