National Repository of Grey Literature 5 records found  Search took 0.00 seconds. 
Comparison of International Accounting Standards and the National Accounting Legislation in Czech Republic
Bajbárová, Lenka ; Bohušová,, Hana (referee) ; Kocmanová, Alena (advisor)
This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.
Comparison of International Accounting Standards and the National Accounting Legislation in Czech Republic
Bajbárová, Lenka ; Bohušová,, Hana (referee) ; Kocmanová, Alena (advisor)
This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.

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