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Bc. Yuliya Ten

Master's thesis

Implementation of IFRS for SMEs in the Czech Republic

Implementation of IFRS for SMEs in the Czech Republic
Abstract:
This Diploma thesis is dedicated to the implementation of IFRS for SMEs in the Czech Republic. The main focus is on the comparison of Czech GAAP and IFRS for SMEs based on the example of a particular company. The theoretical part describes history, cultural dimensions and harmonization of accounting as well as principles of IFRS and IFRS for SMEs and their application in the world. The practical part …more
Abstract:
This Diploma thesis is dedicated to the implementation of IFRS for SMEs in the Czech Republic. The main focus is on the comparison of Czech GAAP and IFRS for SMEs based on the example of a particular company. The theoretical part describes history, cultural dimensions and harmonization of accounting as well as principles of IFRS and IFRS for SMEs and their application in the world. The practical part …more
 

Keywords

IFRS IFRS for SMEs financial statements small and medium-sized entities accounting harmonization accounting principles the Czech Republic Czech accounting standards.
 
Language used: English
Date on which the thesis was submitted / produced: 15. 4. 2015
Identifier: https://is.vsfs.cz/th/y2tge/

Thesis defence

  • Date of defence: 18. 6. 2015
  • Supervisor: MBA David Muir
  • Reader: Ing. David Mareš, Ph.D.

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