Konvergence systémů US GAAP a IAS/IFRS pro vznik jediného systému finančního výkaznictví s ohledem na úpravu metodických postupů finančních analýz

Supervisor: doc. Ing. Hana Bohušová, Ph.D.

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Project description:
Significant national differences in economical, law and social systems led to rise different accounting systems in individual countries. Accounting systems and especially their output - financial reporting - must become understandable source of information for different users from various European and other countries. Harmonizaion of reporting systems is one of ways to fulfill this objective. FInancial reporting could be a solid base for income tax base calculation, whereas in each country is a differenct connection between profit or loss and the tax base. The project outputs should be based on on US GAAP and IFRS analysis and analysis of reached stage of their convergence. The analysis should serve as an information source of non-converged areas. There will be suggested by researchers suitable approaches for convergence in both systems in these areas. The transformation method of profit or loss to tax base will be suggeted as well. The project will culminate with modification of methods used in financial analysis in some areas. Revenues and receivables are examples of these areas.
Kind of project:
GAČR (Projekt financovaný Grantovou agenturou ČR)
Department of Accounting and Taxes (FBE)
Project identification:P403/11/0849
Project identification by CPR or CRRP:GAP403/11/0849
Project status:
In progress
Project start date :
01. 01. 2011
Project close date:
31. 12. 2013
Number of workers in the project:
Number of official workers in the project:
Number of results in the project: