Convergence Project of IASB and FASB to Harmonise IFRS and US GAAP
Thesis title: | Konvergencny projekt IASB a FASB veduci k priblizeniu IFRS a US GAAP |
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Author: | Rusňáková, Zuzana |
Thesis type: | Bachelor thesis |
Supervisor: | Vašek, Libor |
Opponents: | - |
Thesis language: | Slovensky |
Abstract: | Cielom bakalarskej prace je podat prehlad o historii konvergencneho projektu IASB a FASB na priblizenia IFRS a US GAAP, jeho nastrojoch a na aktualnom spolocnom projekte (prezentacia uctovnej zavierky) ilustrovat jeho vyznam a casovu narocnost. Prva kapitola je zamerana na organizacnu strukturu a proces tvorby standardov FASB a IASB. Druha kapitola podava prehlad historie, sucasneho stavu a nastrojov konvergencneho projektu IFRS a US GAAP. Zaverecna kapitola opisuje jeden z aktualnych hlavnych spolocnych projektov - prezentacia uctovnej zavierky, vysvetluje jeho vyznam a podava urcite zhodnotenie navrhovanej upravy. |
Keywords: | IASB; US GAAP; konvergencia; FASB; prezentacia uctovnej zavierky; harmonizacia medzinarodnych uctovnych standardov; IFRS |
Thesis title: | Kovergenční projekt IASB a FASB vedoucí k přiblížení IFRS a US GAAP |
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Author: | Rusňáková, Zuzana |
Thesis type: | Bakalářská práce |
Supervisor: | Vašek, Libor |
Opponents: | - |
Thesis language: | Slovensky |
Abstract: | Cilem bakalarske prace je podat prehled o historii konvergencniho projektu IASB a FASB na priblizeni IFRS a US GAAP, jeho nastrojech a na aktualnim spolocnem projektu (prezentace ucetni zaverky) ilustrovat jeho vyznam a casovou narocnost. Prva kapitola je zamerena na organizacnou strukturu a proces tvorby IFRS a US GAAP. Druha kapitola podava prehled historie, soucasneho stavu a nastroju konvergencniho projektu IFRS a US GAAP. Zaverecna kapitola opisuje jeden z aktualnich hlavnich spolecnych projektu - prezentace ucetni zaverky, vysvetluje jeho vyznam a podava urcite zhodnoceni navrhovane upravy. |
Keywords: | harmonizace mezinarodnich ucetnich standardu; konvergence ; US GAAP; FASB; IASB; IFRS |
Thesis title: | Convergence Project of IASB and FASB to Harmonise IFRS and US GAAP |
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Author: | Rusňáková, Zuzana |
Thesis type: | Bachelor thesis |
Supervisor: | Vašek, Libor |
Opponents: | - |
Thesis language: | Slovensky |
Abstract: | 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 due process. The second chapter gives history overview of their convergence project to harmonise US GAAP and IFRS and describes its tools. The third chapter focuses on one of the current main joint projects of the Boards - financial statement presentation and tries to answer some of the questions addressed in its discussion paper published for public comments. |
Keywords: | financial statements presentation; IFRS; IASB; convergence; US GAAP; accounting standards; FASB |
Information about study
Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
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Type of study programme: | Bakalářský studijní program |
Assigned degree: | Bc. |
Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
Faculty: | Faculty of Finance and Accounting |
Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
Date of assignment: | 17. 11. 2008 |
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Date of submission: | 31. 1. 2009 |
Date of defense: | 22. 1. 2009 |
Identifier in the InSIS system: | https://insis.vse.cz/zp/16578/podrobnosti |