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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Leasing according to IFRS
 Vosika, Jiří ; Krupová, Lenka (advisor) ; Roubíčková, Jaroslava (referee)
The main theme of this thesis is the isue of leases and its treatment in International Financial Reporting Standards. The thesis is devided into five parts. The first part is devoted to basic characteristics of the lease, its structure and historical development. The third part focuses on convergence of IFRS and US GAAP in leases. This section contains a summary of the opinions contained in Discussion Paper and decisions made at meetings of the IASB and the FASB after publishing of Discussion Paper. The fourth part deals with practical application of the rules contained in IAS 17 at real lease contract. The last part is devoted to research of implementation of disclosure requirements specified in IAS 17.
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Účetní závěrka dle české účetní legislativy a IAS/IFRS
 Vosika, Jiří ; Bokšová, Jiřina (advisor)
Práce se věnuje porovnání české účetní legislativy a Mezinárodních standardů účetního výkaznictví. Uvádí základní rozdíly mezi systémy a rozdíly v problematice účetní závěrky.
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4 Vosika, Jan
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