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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The Conceptual Framework of IPSAS and its possibilities of future implementation in Czech Republic
 Stehlíková, Simona ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.
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The accounting of local governments on the example of municipal district Praha-Petrovice
 Stehlíková, Simona ; Svoboda, Michal (advisor)
This bachelor thesis deals with budget management and accounting of local governments, particularly in terms of municipal districts of the capital city of Prague. The position of local governments and municipal districts within the public sector in the Czech Republic is defined in this thesis. The main goal is to define accounting of local governments after the start of the accounting reform of public finances. The thesis also deals with the municipality`s economic review and financial analysis of municipalities. Selected parts of thesis are specified in particular terms of the municipal district Praha-Petrovice.
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See also: similar author names
2 Stehlíková, Sára
1 Stehlíková, Štěpánka
1 Stehlíková, Šárka
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