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National Repository of Grey Literature

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Možné přístupy k vykazování výnosů vybraných kontraktů v systémech finančního výkaznictví Foret, Jan This master's thesis describes revenue recognition principles and their guidelines for the most important globally used financial reporting standards and introduces the proposed revenue recognition convergence project, whose future plan is to converge major accounting codifications into one internationally accepted and applied standard. The theoretical part comprises of a description the history and principles of IAS/IFRS and US GAAP and their current guidelines to revenue recognition. The practical part of the thesis consists of an interpretation of the proposed exposure draft, comparison with current standards and model example of construction contract revenue accounting. Detailed record

Zhodnocení způsobů financování založení franchisingové provozovny Subway Foret, Jan Detailed record

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