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Definition of Differences Between the Consolidated Financial Statements Prepared Under the IFRS and under the Czech Accounting Law
Fejfarová, Eliška ; Basovníková, Marcela (referee) ; Beranová, Michaela (advisor)
The thesis deals with differences in the consolidated financial statements prepared in accordance with Czech accounting regulations and in accordance with International Financial Reporting Standards IFRS. These differences are defined in detail in the consolidated financial statements of the holding company for the ABC in 2009. The first part focuses on the elevator theoretical background related to this issue. The second part deals directly with the consolidated financial statements of the holding company of ABC.

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