Return to search

Koncepční rámec standardů IPSAS a možnosti jeho budoucí implementace v České republice / The Conceptual Framework of IPSAS and its possibilities of future implementation in Czech Republic

The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198042
Date January 2013
CreatorsStehlíková, Simona
ContributorsSvoboda, Michal, Zouhar, Tomáš
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

Page generated in 0.002 seconds