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Definition of Differences Between the Consolidated Financial Statements Prepared Under the IFRS and under the Czech Accounting Law

By Eliška Fejfarová

Abstract

The thesis deals with differences in the consolidated financial statements prepared in accordance with Czech accounting regulations and in accordance with International Financial Reporting Standards IFRS. These differences are defined in detail in the consolidated financial statements of the holding company for the ABC in 2009. The first part focuses on the elevator theoretical background related to this issue. The second part deals directly with the consolidated financial statements of the holding company of ABC

Topics: rozvaha; consolidated financial statements; International Financial Reporting Standarts; mezinárodní standardy účetního výkaznictví; financial statements; balance sheet; České účetní předpisy; účetnictví; Czech accounting regulations; účetní závěrka; consolidation; konsolidace; konsolidovaná účetní závěrka; profit and loss account.; accounting; výkaz zisku a ztráty.
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2011
OAI identifier: oai:invenio.nusl.cz:246778
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