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 why the convergence of IFRS and US GAAP is a contentious issue. The final part discusses the need for harmonization of systems for the selected company with the controlling company in Germany
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling...
Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact...
The article was written in response to the amendment to Decree No. 250/2015 Coll., which came into e...
Práce seznamuje s historickým vývojem a organizační strukturou institucí zodpovědných za tvorbu Mezi...
Bakalářská práce se zabývá harmonizací účetnictví, popisuje jeho tři základní směry, čímž jsou direk...
The globalization of world economy has inevitably affected also the movements in harmonization proce...
This thesis explains the main purposes and aims of the convergence process between International Fin...
Tato práce se zabývá problematikou mezinárodní regulace a harmonizace účetnictví. Práce popisuje zák...
This thesis deals with the issue of regulation and international harmonization of accounting with em...
Die vorliegende Masterarbeit behandelt die weltweite Harmonisierung der Rechnungslegung, ihre Entwic...
Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into t...
AbstractThe objective of the study is to introduce the major accounting systems (US GAAP, EU directi...
Cilem bakalarske prace je podat prehled o historii konvergencniho projektu IASB a FASB na priblizeni...
Diplomová práce je zaměřená na porovnání účetní úpravy podnikových kombinací v rámci dvou světových ...
The underlying idea of this bachelor thesis was to explore US Generally Accepted Accounting Principl...
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling...
Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact...
The article was written in response to the amendment to Decree No. 250/2015 Coll., which came into e...
Práce seznamuje s historickým vývojem a organizační strukturou institucí zodpovědných za tvorbu Mezi...
Bakalářská práce se zabývá harmonizací účetnictví, popisuje jeho tři základní směry, čímž jsou direk...
The globalization of world economy has inevitably affected also the movements in harmonization proce...
This thesis explains the main purposes and aims of the convergence process between International Fin...
Tato práce se zabývá problematikou mezinárodní regulace a harmonizace účetnictví. Práce popisuje zák...
This thesis deals with the issue of regulation and international harmonization of accounting with em...
Die vorliegende Masterarbeit behandelt die weltweite Harmonisierung der Rechnungslegung, ihre Entwic...
Master’s thesis deals with the analysis of the Czech modification of accounting, it’s setting into t...
AbstractThe objective of the study is to introduce the major accounting systems (US GAAP, EU directi...
Cilem bakalarske prace je podat prehled o historii konvergencniho projektu IASB a FASB na priblizeni...
Diplomová práce je zaměřená na porovnání účetní úpravy podnikových kombinací v rámci dvou světových ...
The underlying idea of this bachelor thesis was to explore US Generally Accepted Accounting Principl...
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling...
Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact...
The article was written in response to the amendment to Decree No. 250/2015 Coll., which came into e...