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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Income from operations -- the comparison of the Czech legislation with the US GAAP regulations
 Horváth, Miroslav ; Randáková, Monika (advisor)
In my bachelor work called "Income from operations -- the comparison of the Czech legislation with the US GAAP regulations" I have focused on the question of reporting of the income from operations according to two different accounting systems. I have chosen the US GAAP because of their unique position in the world. There are notable differences between Czech and American income from operations, such as different view of recognition of the expenses and of the revenue. Very significant difference is also activation. It is related to the expenses classification used in Czech Republic. There is not such a concept in the American system. Another difference is in the form of income from operation. In Czech Republic it is fixed, while in USA it is not fixed and it is modified with reference to the significance of items. In our time of globalization, all of the systems influence each other and there is an intention of merging. Therefore it is important to take into consideration other systems, try to learn pluses and to include them into the Czech accounting system.
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