National Repository of Grey Literature 5 records found  Search took 0.00 seconds. 
US GAAP and the Czech Accounting System in the Condition of the Selected Firm
Kubačková, Katarína ; Šimůnková, Kateřina (referee) ; Hanušová, Helena (advisor)
Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into the context of the European accounting and Generally Accepted Accounting Principles – U.S. GAAP. The aim of the thesis is to demonstrate the differences in accounting practices and the overall concept of accounting. It also assesses the measure of harmonization of accounting required for the objectivity of investor’s decision.
Creation of Interdepartmental Directions in a Selected Firm
Trkalová, Žaneta ; Slívka, Petr (referee) ; Hanušová, Helena (advisor)
This thesis focuses on the area of register and account of long-term material possession according to accounting legislative and American accounting US GAAP. The main goal of this thesis is to analyze current situation of register and account in selected company. The main solution is proposition of internal directive. All suggested solutions emerge from completed analysis.
Creation of Interdepartmental Directions in a Selected Firm
Trkalová, Žaneta ; Slívka, Petr (referee) ; Hanušová, Helena (advisor)
This thesis focuses on the area of register and account of long-term material possession according to accounting legislative and American accounting US GAAP. The main goal of this thesis is to analyze current situation of register and account in selected company. The main solution is proposition of internal directive. All suggested solutions emerge from completed analysis.
US GAAP and the Czech Accounting System in the Condition of the Selected Firm
Kubačková, Katarína ; Šimůnková, Kateřina (referee) ; Hanušová, Helena (advisor)
Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into the context of the European accounting and Generally Accepted Accounting Principles – U.S. GAAP. The aim of the thesis is to demonstrate the differences in accounting practices and the overall concept of accounting. It also assesses the measure of harmonization of accounting required for the objectivity of investor’s decision.
Harmonization of accounting in the European union
Lelková, Petra ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
The goal of the bachelor thesis "Harmonization of accounting in the European union" is to describe the process of harmonization of accounting systems and evaluate their differences in relation to the Czech Republic. The first part focuses on factors, which lead to the differences in accounting systems. The second part already focuses on the harmonization of accounting, including also the IFRS related to EU. The following part is dedicated to regulation of accounting in the Czech Republic. In the last two parts is described the regulation of accounting in the Slovak Republic and the Republic of Poland. There is also analysed the diversity of the accounting laws of these countries with the Czech Accounting Act.

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