Browsing by Author "Křikavová, Michala"
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- ItemKomparace finančního výkaznictví dle české účetní legislativy a dle standardů IFRS(Technická Univerzita v Liberci, 2010) Křikavová, Michala; Malíková, OlgaDiploma work examines the differences in the financial statements compiled according to the Czech accounting legislation and standards IFRS. First the Czech accounting legislation and standards IFRS are briefly characterized. The differences in reporting are focused on the problems of tangible assets. The diploma work describes the differences arising from different concepts of tangible assets, differences in depreciation of the tangible fixed assets. The problems connected with providing fixed assets by leasing are furthermore analysed. Main lease characteristics and its classifications are evaluated in the diploma work. Reporting problems are solved lease terms of the lessee. Selected issues are presented on the illustrative examples, where you can see the fundamental differences between the Czech accounting legislation and international standards IFRS.