This work focuses on construction contracts under IFRS and US GAAP. The objective of this work is to outline the basic principles of accounting treatment of revenue and costs associated with construction contracts and presentation of such contracts in financial statements. Practical part of this work evaluates information on construction contracts in annual reports of companies reporting in compliance with IFRS.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76659 |
| Date | January 2009 |
| Creators | Jančíková, Hana |
| Contributors | Krupová, Lenka, Vašek, Libor |
| 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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