Konvergencny projekt IASB a FASB veduci k priblizeniu IFRS a US GAAP

Bachelor thesis Slovak RESTRICTED
Rusňáková, Zuzana (2008)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: konvergence; FASB; convergence; IASB; US GAAP; IFRS; financial statements presentation; accounting standards; harmonizace mezinarodnich ucetnich standardu

The thesis deals with harmonisation of international accounting standards, more specifically with the convergence of US GAAP and IFRS. Its first chapter describes the structures of IASB and FASB (the boards responsible for preparing IFRS, respectively US GAAP) and their... View more
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