Browsing by Author "Borsuková, Jana"

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    Komparace finančního výkaznictví dle české legislativy a IFRS
    (Technická Univerzita v Liberci, 2009-01-01) Borsuková, Jana; Horák, Josef
    This diploma thesis is aimed at providing insight into the International Financial Reporting Standards, the relationship between them and the accounting principles valid in the Czech Republic. Its primary objective is to compare both financial reporting systems, as well as financial statements that are their most important outputs. The first part is devoted to the orientation in questions of harmonisation of accounting and its development. Next there are descriptions of the basic principles of both IFRS and Czech accounting regulations. Further chapters of the diploma thesis highlight some essential distinctions between the both financial reporting systems. There is a summary of fundamental differences between the statements of balances and their individual parts, as well as the distinctions determined by the dissimilar procedure involved when items issued in financial statements are reported financially. The auditing process is also briefly explained. Practical examples are provided to display selected problems in more detail. These represent concrete situations, which businesses may encounter, and compare ways of reporting according to IFRS and Czech accounting regulations.