Financial reporting for non-current and current assets under national GAAP and global IFRS for SME. Evidence from Belarus.

Ing. Mikhail Dmitrievich Balyka

Master's thesis

Anotácia:

The goal of the submitted thesis: “Financial reporting for non-current and current assets under national BY GAAP and global IFRS. Evidence from Belarus” to identify advantages and disadvantages of both reporting frameworks and to make a set of recommendations for their further revision on the basis of evaluation of impact of reporting for non-current and current assets under national BY GAAP and global IFRS on performance and financial position of chosen SME from Belarus.

Abstract:

The goal of the submitted thesis: “Financial reporting for non-current and current assets under national BY GAAP and global IFRS. Evidence from Belarus” to identify advantages and disadvantages of both reporting frameworks and to make a set of recommendations for their further revision on the basis of evaluation of impact of reporting for non-current and current assets under national BY GAAP and global IFRS on performance and financial position of chosen SME from Belarus.

Keywords

Belarus, property plant and equipment, intangible assets, inventories, comparison, IFRS, IAS16, IAS38, IAS 2

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 13. 5. 2019

Obhajoba závěrečné práce

• Obhajoba proběhla 27. 6. 2019
• Vedúci: Ing. Oleksandra Lemeshko
• Oponent: Ing. Bc. Jana Hvozdenská, Ph.D.

Masaryk University

Faculty of Economics and Administration

Master programme / odbor:
Finance and Accounting / Finance (Eng.)