Comparason of Accounting Standards IAS and U.S. GAAP (in the context of business combinations)
| Author: | Mg.Martin Dzik |
|---|---|
| Year: | 2002 - summer |
| Leaders: | Ing. Irena Kemény |
| Consultants: | |
| Work type: | Finance and Banking Masters |
| Language: | Czech |
| Pages: | 62 |
| Awards and prizes: | |
| Link: | |
| Abstract: | International comparability of information included in company financial statements is the condition for the efficiency of capital markets. However, a set of high-quality internationally accepted accounting standards does not exist yet. This thesis at the beginning describes process and particularity of the harmonization of international accounting standards and then analyses similarities and especially differences between IAS (International Accounting Standards) and U.S.GAAP (U.S. Generally Accepted Accounting Principles). It focuses mainly on accounting standards relating to business combinations |
