Možnosti harmonizace účetních systémů ve světě – Karolína Uminská
Karolína Uminská
Bachelor's thesis
Možnosti harmonizace účetních systémů ve světě
Possibilities of accounting harmonization in the world
Abstract:
Práce se zabývá možnostmi celosvětového sjednocení účetních systémů. Jejím obsahem je analýza historických souvislostí odlišného vývoje účetnictví v jednotlivých zemích, jejich posun směrem k IFRS, včetně komparace vybraných systémů. Další kapitoly jsou věnovány světovým systémům, IFRS a US GAAP, jejich základním principům a tvůrcům. Následně jsou rozebrány důvody, proč je konvergence IFRS a US GAAP …moreAbstract:
In this thesis, I deal with the possibilities of global accounting harmonization. It contains analysis of the historical context of different developments of accounting in individual countries, the move towards IFRS, including a comparison of selected systems. Other chapters are devoted to global systems, IFRS and US GAAP, the basic principles and policy makers. Subsequently are analysed the reasons …more
Language used: Czech
Date on which the thesis was submitted / produced: 22. 5. 2015
Thesis defence
- Supervisor: doc. Ing. Václav Kupčák, CSc.
- Reader: Barbora Dudová, Ing.
Citation record
ISO 690-compliant citation record:
UMINSKÁ, Karolína. \textit{Možnosti harmonizace účetních systémů ve světě}. Online. Bachelor's thesis. Brno: Mendelova univerzita v Brně, Faculty of Regional Development and International Studies. 2015. Available from: https://theses.cz/id/ji77k8/.
Full text of thesis
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Published in Theses:- světu
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Institution archiving the thesis and making it accessible: Mendelova univerzita v Brně, Fakulta regionálního rozvoje a mezinárodních studiíMendel University in Brno
Faculty of Regional Development and International StudiesBachelor programme / field:
Regional Development / Socioeconomic and Environmental Development of Regions
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