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Comparison of accounting of current assets under Czech Accounting Standards and under U.S. Generally Accepted Accounting Principles
Přibyl, Josef ; Ďurianová, Gabriela (advisor) ; Vašek, Libor (referee)
Bachelor thesis describes and explains the basic differences of current assets reported under Czech Accounting Standards and U.S Generarly Accepted Accounting Principles. The thesis is divided into four chapters. The first chapter describes the legislative process of Czech Accounting Standards and Generarly Accepted Accounting Principles. The second chapter describes bookkeeping and accounting under Czech Accounting Standards and the third chapter describes bookkeeping and accounting under the U.S. GAAP. The fourth chapter models an example of the application of U.S. GAAP on current assets of a in real company.

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