Original title: Konvergencny projekt IASB a FASB veduci k priblizeniu IFRS a US GAAP
Translated title: Convergence Project of IASB and FASB to Harmonise IFRS and US GAAP
Authors: Rusňáková, Zuzana ; Vašek, Libor (advisor)
Document type: Bachelor's theses
Year: 2008
Language: slo
Publisher: Vysoká škola ekonomická v Praze
Abstract: [slo] [cze] [eng]
Cielom bakalarskej prace je podat prehlad o historii konvergencneho projektu IASB a FASB na priblizenia IFRS a US GAAP, jeho nastrojoch a na aktualnom spolocnom projekte (prezentacia uctovnej zavierky) ilustrovat jeho vyznam a casovu narocnost. Prva kapitola je zamerana na organizacnu strukturu a proces tvorby standardov FASB a IASB. Druha kapitola podava prehlad historie, sucasneho stavu a nastrojov konvergencneho projektu IFRS a US GAAP. Zaverecna kapitola opisuje jeden z aktualnych hlavnych spolocnych projektov - prezentacia uctovnej zavierky, vysvetluje jeho vyznam a podava urcite zhodnotenie navrhovanej upravy. Cilem bakalarske prace je podat prehled o historii konvergencniho projektu IASB a FASB na priblizeni IFRS a US GAAP, jeho nastrojech a na aktualnim spolocnem projektu (prezentace ucetni zaverky) ilustrovat jeho vyznam a casovou narocnost. Prva kapitola je zamerena na organizacnou strukturu a proces tvorby IFRS a US GAAP. Druha kapitola podava prehled historie, soucasneho stavu a nastroju konvergencniho projektu IFRS a US GAAP. Zaverecna kapitola opisuje jeden z aktualnich hlavnich spolecnych projektu - prezentace ucetni zaverky, vysvetluje jeho vyznam a podava urcite zhodnoceni navrhovane upravy. The thesis deals with harmonisation of international accounting standards, more specifically with the convergence of US GAAP and IFRS. Its first chapter describes the structures of IASB and FASB (the boards responsible for preparing IFRS, respectively US GAAP) and their due process. The second chapter gives history overview of their convergence project to harmonise US GAAP and IFRS and describes its tools. The third chapter focuses on one of the current main joint projects of the Boards - financial statement presentation and tries to answer some of the questions addressed in its discussion paper published for public comments.
Keywords: accounting standards; convergence; FASB; financial statements presentation; IASB; IFRS; US GAAP; FASB; harmonizace mezinarodnich ucetnich standardu; IASB; IFRS; konvergence; US GAAP

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/7958

Permalink: http://www.nusl.cz/ntk/nusl-3953


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Bachelor's theses