National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Relations between EFTA and EU - historical perspective
Rusňáková, Zuzana ; Cihelková, Eva (advisor) ; Frostová, Věra (referee)
The thesis is dealing with the relations between EFTA and EU from the year 1960 up to present. Its goal is not only to describe them but also identify their key moments and circumstances which led to them and based on that to predict the future development. First chapter is devoted to the history of the relations between EFTA and EU from the year 1960 till mid 1990's. The second chapter focuses on EEA, its essence, tools and objectives. The third chapter then describes the development of the relations between EFTA and EU from mid 1990's up to present.
Convergence Project of IASB and FASB to Harmonise IFRS and US GAAP
Rusňáková, Zuzana ; Vašek, Libor (advisor)
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.

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