Porovnání účtování derivátů a zajištení podle IFRS a US GAAP standardů

The international capital flows produce the need of a single accounting standards which would simplify the work of investors and of parent and affiliated companies. There are two most frequently used accounting standards around the world, the american US GAAP and the international IFRS. Since 2002 t...

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Bibliographic Details
Main Author: Znamenáčková, Zuzana
Other Authors: Hollmannová, Monika
Format: Dissertation
Language:Czech
Published: 2007
Online Access:http://www.nusl.cz/ntk/nusl-454819