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Selected Differences in Accounting According to US GAAP, IFRS and Valid Czech Legislation in the Terms of the TRANS TECHNIK, spol. s.r.o.
Jurajdová, Vendula ; auditor, Pavla Kvapilová, (referee) ; Hanušová, Helena (advisor)
This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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Selected Differences in Accounting According to US GAAP, IFRS and Valid Czech Legislation in the Terms of the TRANS TECHNIK, spol. s.r.o.
Jurajdová, Vendula ; auditor, Pavla Kvapilová, (referee) ; Hanušová, Helena (advisor)
This master‘s thesis aims to select significant differences in financial accounting methodologies used in the Czech Republic, the International Accounting Standards and US GAAP. Differences are highlighted by data from the accounting environment of the company TRANS-TECHNIK, spol. s.r.o. The first part defines the different conceptual frameworks in Czech accounting, continental and Anglo-Saxon. The analytical part focuses on the differences in the way of the capturing of selected accounting items featured in the accounting systems, including conditions prevailing in the company.
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Accounting of american business entities
El-Moussawi, Caroline ; Skálová, Jana (advisor)
The goal of this thesis "Accounting of american business entities" is to analyze the principles of accounting that are used by companies in the United States. In order to do so the thesis deals with the fundamental definition of accounting, characterizes and compares the basics of business entities and describes the characteristics of financial statements. The whole study is based on the theoretical background of the financial reporting system called US GAAP.
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