Proces tvorby, schvalování a uplatňování IFRS

Doctoral thesis Czech RESTRICTED
Valášková, Mariana (2010)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: accounting regulation; enforcement; srovnání; Ministry of Finance; legislativní proces; comparison; uplatnění; akceptace IFRS; due process; global; Ministerstvo financí; schvalovací proces; Evropská unie; Europe Union; globální; endorsement; IFRS; IFRS acceptance; legislative process; schválení; regulace účetnictví

The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech... View more
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