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National Repository of Grey Literature 120 records found  beginprevious120 - 120  jump to record: Search took 0.02 seconds. 
Measurement and reporting of securities in the Czech Republic; international principles comparison
 Liptáková, Dana ; Strouhal, Jiří (advisor) ; Rauš, Jiří (referee)
My thesis is concentrated on basic types of securities, their measurement and reporting, according to Czech legislation, International Financial Reporting Standards and US GAAP. I deal with origin occasions of individual accounting systems and their structure at the beginning of my thesis. Then I describe different classification of securities. The main part is about equity and debt securities. I use shares and bonds to show right way of measurement, recognition and reporting of securities, according to Czech legislation, IFRS and US GAAP. In conclusion I compare measurement and reporting methods of individual accounting systems and their influence on reports.
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National Repository of Grey Literature : 120 records found   beginprevious120 - 120  jump to record:
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