Browsing by Author "Sluková, Pavla"
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- ItemKomparace finančního výkaznictví dle české legislativy a IFRS/IAS(Technická Univerzita v Liberci, 2011) Sluková, Pavla; Horák, JosefSubject of this thesis is to highlight the differences between the Czech legislation and International Financial Reporting Standards (IFRS / IAS). The first part is devoted to the characteristics of the Czech accounting system, which is based primarily on the Act No. 563/1991 Coll., Czech Accounting Standards (CAS) and a set of regulations designed for different types of entities. The second part is delt characteristic of the IFRS / IAS,the third is aimed at describing the process of accounting harmonization within the European Union (EU). Specific differences between the Czech legislation and IFRS / IAS are examined on the selected financial statements in the penultimate section. The last part of this thesis is concentrated on the practice. The last part of this thesis is concentrated on the practice. Theory and findings are demonstrated on practical examples. Finally there is an evaluation of all positive and negative aspects of the revenues resulting from the various accounting systems.
- ItemPráce ve mzdě pro oděvní firmu. /Hired labour iSluková, Pavla