Finanční analýza podniku v kontextu procesu evropské ekonomické integrace
| Autor: | Fedyszyn, Tomáš |
|---|---|
| Jazyk: | čeština |
| Rok vydání: | 2010 |
| Předmět: |
T-Mobile Czech Republic
a. s. finanční analýza International Accounting Standards Regulation jednotný vnitřní trh evropská ekonomická integrace european economic integration 4. směrnice Rady účetní závěrka Evropská únie Mezinárodní standardy finančního účetnictví a výkaznictví (IAS/IFRS) European Communities single internal market Evropská společenství European Union Nařízení o Mezinárodních účetních standardech financial analysis closure of accounts International Accounting and Financial Reporting Standards (IAS/IFRS) České účetní standardy Czech Accounting Standards 4th directive T-Mobile Czech Republic Inc. |
| Druh dokumentu: | masterThesis |
| Popis: | There is a relation between financial analysis of a company and the economic and legal environment of its registered place of business. The financial analysis is based on the financial reports reflecting the requirements of the national or supranational system of financial accounting. The creation of the single internal market of the European Union leads to harmonization of the financial accounting and reporting of the individual member states. The companies residing in the Czech Republic are obliged to make out the annual closure of accounts in compliance with the Czech Accounting Standards that reflect the requirements of the 4th directive of the European Communities. Under particular circumstances they also make out the closure of accounts in compliance with the International Accounting Standards IAS/IFRS reflecting the requirements of the International Standards Regulation adopted by The European Communities. Among such companies there belongs a subsidiary, T-Mobile Czech Republic, of which the financial analysis can be carried out based on the two different accounting standards. Finding out to what extent the conclusions of the analyses differ is the main task of the diploma thesis. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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