Srovnání účetních standardů pro veřejný a soukromý sektor v České republice a v Evropské unii

Abstract

Main conceserns of this bachelor thesis are sets of international accounting standards, applicable both in public and private sector. First aim of the thesis is description of existing and developing sets of international accounting standards for public sector, and analogic description of standards for private sector. Second of the goals is comparation of these sets. Thesis is based on methods of analysis and comparation, which are used for description of international and european standards on general level, as well as for practical display of main differences between IFRS/IAS and U.S. GAAP. Aim of several parts of this thesis are defferences that emerge during implementation of international accounting standards for public and private sector in accounting environment of Czech Republic.