Česká úprava účetnictní v kontextu evropského práva a Mezinárodních účetních standart

Murko, Ivan

The rigorous thesis deals with an analysis of the Czech accounting framework and its embedding into the context of the European accounting law and the International Financial Reporting Standards. At the same time it follows both the general level of existing differences, and their concrete effects. Primarily, the goal of this thesis is to present the differences in accounting procedures as well as in the general accounting concept. Alongside the thesis evaluates the consequences of these differences presently and in the near future. The thesis consists of a preliminary chapter and four main sections. The preliminary chapter concerns modern accounting theory, whereas addressing also accounting regulation and the facts which cause dissimilarity of accounting systems in the world. The second section follows present status of the legal accounting framework in the Czech Republic. It describes primary accounting rules of law and then reports a summary view in the final assessment. The following chapter presents the European accounting law, and simultaneously devotes itself to the International financial reporting standards (IFRS). Both regulations are analyzed relatively closely for reasons of giving a complex view of their development and present situation. The conclusion of the chapter mentions brief...

host :: přihlásit Digitální repozitář
		Hledej		Nový záznam		Nápověda		O repozitáři