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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
IAS/IFRS Application under the Conditions of Czech Enterprises
 Jankovič, Petr ; Matějíčková, Alena (referee) ; Kocmanová, Alena (advisor)
The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long-term items of the companies with different tax incidences. The Thesis demonstrates these adjustments and quantifies its incidences on the firm.
Detailed record
IAS/IFRS Application under the Conditions of Czech Enterprises
 Jankovič, Petr ; Matějíčková, Alena (referee) ; Kocmanová, Alena (advisor)
The Thesis deals with the application of the International Financial Reporting Standards on the data generated under the Czech accounting legislation. It further analyses the necessary adjustments to be made for preparation of the financial accounts in accordance to the IAS/IFRS and compares the formal and content differences between financial statements prepared under Czech legislation and IAS/IFRS. The most freqence adjustments with regards to the conversion of the financial statements to IAS/IFRS are on the basis of different conception of the financial leasing, reserves and to certain long-term items of the companies with different tax incidences. The Thesis demonstrates these adjustments and quantifies its incidences on the firm.
Detailed record

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