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International Financial Reporting Standards of the company
Hučková, Hana ; Krupová,, Lenka (referee) ; Kocmanová, Alena (advisor)
The thesis compares the financial statements made by the Czech Accounting Standards and the International Financial Reporting Standards. With the knowledge of both of the regulations, it tries to quantify the divergence between statements of joint – stock copany and find the reason for this divergences. The analysis of the particular themes of changes and the determination of its impact is succeeding. The most significant changes in the statements were caused by the influence of different accounting of provisions, leases, longtime assets and liabilities and taxes.
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Evaluation of the Differences between Czech and British Accounting Standards
Gongol, Ondřej ; Staňková, Marie (referee) ; Beranová, Michaela (advisor)
The goal of the submitted thesis "Evaluation of the differences between Czech and British Accounting Standards" is to analyze differences in accountancy and financial reporting of Czech Republic and Great Britain. First part of the thesis gives historical backround of world accounting systems. Next part describes particular standards of chosen nations. Third part of thesis Compare accounting standards and underline main differences in accounting of Czech Republic and Great Britain.
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