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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Ethics in the accounting and auditing profession
 Chrášťanský, Marek ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.
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Comparison of Czech accounting system and IFRS in valuation of inventories
 Chrášťanský, Marek ; Nedvídek, Václav (advisor) ; Vašek, Libor (referee)
ANNOTATION In this thesis is put focus on comparison of the two accounting systems - Czech accounting system and the system of International financing reporting standards - in the matter of inventory records and its valuation methods. It is also necessary to define the subject of each direction and so the paper has quite a long opening, which cannot be missed out from this topic. Very important is the last chapter, which analysis the differences in a short example that puts the comparison into more practical form. The main objectives of the first chapters are basically compilations of particular standards, which often overlays each other in many ways. Despite of similarities there is a contrast in the basic way, on which is this thesis mainly focused.
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