National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Future income tax in the accounting of various countries (the confrontation of the Czech Republic and Canada)
Štefela, Pavel ; Skálová, Jana (advisor)
This bachelor thesis treats of future income tax in the Czech and Canadian accounting system. The aim is the confrontation of these systems and evaluation of the most significant differences in individual financial statements. The first chapter deals with general characteristics of the future income tax. Why we should account it, which items cause it and what are the basic methods that exist. Another two chapters deal with particular national regulations with focus on the inception of the future income tax in specific cases of long-term assets acquisitions and its presentation in financial statements. The fourth chapter consists of illustrative example which presents the different presentation of the future income tax. It contains also an analysis of these differences.
Regulation of Financial Accounting in Canada and Trasition to IFRS
Myslikovjanová, Jitka ; Žárová, Marcela (advisor) ; Vašek, Libor (referee)
The aim of this thesis is to introduce the issue of regulation of financial accounting and the transition to IFRS in Canada. It describes the history of Canada's financial accounting. Financial accounting in Canada is regulated by accounting standards, the issuance is in charge of the Accounting Standards Board and the Public Sector Accounting Board, subject to the Canadian Institute of Chartered Accountants. Then there is described the transition to IFRS in Canada, the growing importance of IFRS in the world. The last part can be found some differences between Canadian GAAP and IFRS.
Regulace a harmonizace účetnictví v Kanadě
Myslikovjanová, Jitka ; Žárová, Marcela (advisor)
Práce popisuje regulaci finančního účetnictví v Kanadě, její historii, současnou situaci a nástin budoucího vývoje. Zabývá se přechodem z kanadských GAAP na mezinárodní účetní standardy (IFRS) jako hlavni regulujicí předpisy pro finanční účetnictví v Kanadě platný od 1. ledna 2011. Uvádí hlavní argumenty pro i proti změně v regulaci systému finančního účetnictví všeobecně a dopady spojené s přijetím mezinárodních účetních standardů pro společnosti.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.