The Legislation and the Accounting´s Methodology of Securities
| Author: | Mg. Petra Šúleková |
|---|---|
| Year: | 2003 - summer |
| Leaders: | Ing. Monika Hollmannová |
| Consultants: | |
| Work type: | Finance and Banking Masters |
| Language: | Czech |
| Pages: | 115 |
| Awards and prizes: | |
| Link: | |
| Abstract: | This thesis is focused on the law adjustment and the accounting´s methodology of securities and derivates in the Czech Republic. Emphasis is accentuated mainly on explication of expressive changes in account of securities and derivates, which came after novel of accounting law at the beginning of the last year. The target of this thesis is not only the description of account, but the principle is the understanding of the basic fundamentals, which were fitted to our law system by the mentioned novel. At the end I shortly pay attention to implementation of the International Accounting Standards (IAS) into our law system |
