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National Repository of Grey Literature 12 records found  previous11 - 12  jump to record: Search took 0.01 seconds. 
The Regulation of Financial Reporting in Switzerland
 Helus, Petr ; Žárová, Marcela (advisor) ; Černý, Václav (referee)
The paper deals with the problems of financial reporting in Switzerland. In the introduction, the reader gets the idea of the concept of regulation which is structured in two levels. Both of them are focused on more deeply in the following chapters. The first chapter analyses the regulation included in the "Commercial Code" (Obligationenrecht). Furthermore, the framework of the current Swiss commercial-law and the regulation of auditing are addressed. The second chapter focuses on the regulation based on the Swiss generally accepted accounting principles (Swiss GAAP FER), including their Conceptual Framework. The third chapter is dedicated to examples of financial reporting according to Swiss GAAP FER (presentation of financial statements, provisions).
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Harmonization of accounting and financial reporting focussed on convergence process between IFRS and US GAAP
 Vlčková, Zuzana ; Žárová, Marcela (advisor) ; Černý, Václav (referee)
This thesis explains the main purposes and aims of the convergence process between International Financial Reporting Standards and the American Generally Accepted Accounting Prinicples in a join projects between IASB (International Accounting Standards Board) and FASB (Financial Accounting Standard Board). In respect of the join projects, two are described. These are: "Revenue recognition" and "Presentation of financial statements". A major part of the financial statement element is the draft of statement of comprehensive income. Readers of this thesis will find included information about IFRS conceptual framework and in addition details of its planned replacement, which comes from convergence process.
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National Repository of Grey Literature : 12 records found   previous11 - 12  jump to record:
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