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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
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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