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The regulation of accounting and the accounting professions in Great Britain
Zimáčková, Lea ; Skálová, Jana (advisor)
This thesis is devoted to the term of regulation in general. Moreover, main milestones important to evolution of accounting as a whole and historical influences for Great Britain. Thesis characterizes functions of regulating organizations and organizations making the accounting standards. FRSSE and IFRS standards are introduced, FRSSE standards are researched more in detail. IFRS are mentioned in terms of world harmonizing process. Thesis partially include topics of income tax and VAT. Attention is given to terms which must be met by the accounting unit before entering the market. Last part is about accounting professions in Great Britain

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