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The International Financial Reporting Standards (IFRS) are a globally recognised set of accounting rules for the preparation and presentation of financial statements. Their purpose consists in ensuring that financial statements contain quality, transparent and globally comparable information that is relevant to users. For this reason, the importance of IFRS for the preparation of financial statements is steadily growing. The aim of this study text, supplemented by illustrative examples, is to present to readers the basic principles of IFRS and to acquaint them in detail with selected standards, especially regarding recognition and measurement of assets and liabilities and the requirements for the preparation of individual financial statements. In addition, attention is paid to the regulation and harmonisation of financial accounting in the European Union as stipulated in Directive 2013/34/EU of the European Parliament and of the Council. This study is intended not only for students of the Faculty of Economics and Administration of Masaryk University but also for members of the general public interested in getting acquainted with the issues of harmonisation of financial accounting and International Financial Reporting Standards.

Accounting. --- International law.

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A decade ago, with the breakup of the Soviet Union and the start of market-oriented reforms in many former socialist economies of Central and Eastern Europe, the prospect of privatizing inefficient state-owned companies figured prominently in both popular and academic writings. As the headline event symbolizing change from central planning to capitalism, privatization seemet to promise an end to the inefficiencies of central planning- the key to freeing the resources and talents of this huge area and lifting its living standards to those of the industrial countries. What broad lessons were learned from the experience of the past ten years? Along with their successes, prominent failures have also marked this recent history, especially in Russia and in other countries of the former Soviet Union. The overall task ahead thus remains vast if the original vision of greater freedom and higher living standards is to be realized.

Finance: General --- International Economics --- Portfolio Choice --- Investment Decisions --- International Agreements and Observance --- International Organizations --- Finance --- International institutions --- Asset and liability management --- International organization --- Liquidity --- Economics --- International agencies

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Security, International. --- International relations. --- Coexistence --- Foreign affairs --- Foreign policy --- Foreign relations --- Global governance --- Interdependence of nations --- International affairs --- Peaceful coexistence --- World order --- National security --- Sovereignty --- World politics --- Collective security --- International security --- International relations --- Disarmament --- International organization --- Peace

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In twelve chapters, this publication describes the results of the research of two Czech and two Polish authors devoted to the Czechs and Poles in Ukraine in the 20th century. From the Czech side, it describes the existing historiography devoted to the Czechs in Ukraine, then deals with their lives in the territory under Russian domination (especially in Volyn, Kiev and the Crimea), in the territory that between the two world wars belonged to Poland (Western Volyn, eastern Galicia), Czechoslovakia (Carpathian Ruthenia) and Romania (northern Bukovina). Chapters by Polish authors are problematic and relate to the national consciousness of Poles in Ukraine, their living conditions, their number and deployment, education, religious life, community organizations and the press.

Polish people. --- Ethnic relations. --- International relations.

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International groups --- World history --- anno 1900-1999