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1by Hana BohušováSubjects: “...international accounting standards...”
Published 2008-01-01
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3“...IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting...”
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4by Hana BohušováSubjects: “...International Financial Reporting Standards (IAS/IFRS)...”
Published 2007-01-01
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5by Hana Bohušová“... (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease...”
Published 2015-01-01
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6“... of living animals. The authors took into account a majority of factors influencing quality of individual...”
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7Subjects: “...convergence, financial lease, operational lease, right to use, derecogniton...”
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8by Hana BohušováSubjects: “...qualitative characteristics financial information...”
Published 2011-01-01
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9“...Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting...”
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10“.... Different generally accepted accounting principles (GAAP) can be considered as one of the most important...”
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11“...Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting...”
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12by Hana Bohušová“... not have public accountability and (b) publish general purpose financial statements for external users...”
Published 2011-01-01
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13“... and the entities preparing financial statement according to the Czech Accounting legislation (CAL). The sample...”
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14by Hana Bohušová“...An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial...”
Published 2009-01-01
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15“...The paper is concerned with the influence of a financial reporting system on a deferred tax...”
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16“...). The International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS...”
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17“...The IASB project "Business Combinations" started in 2001. The increase of financial statements...”
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18by Hana Bohušová“.... Revenue is defined in the Statements of Financial Accounting concepts (CON 5, CON 6). There is not any...”
Published 2009-01-01
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19“...Category of deferred income tax is a complex topic including the whole accounting system...”
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