Browsing by Author "Kiefmann, Marcel"
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- ItemZměna hodnoty vybraných účetních položek v důsledku přechodu z české účetní legislativy na standardy IFRS(Technická Univerzita v Liberci, 2012) Kiefmann, Marcel; Malíková, OlgaThis diploma thesis is focused on a comparison of International Financial Reporting Standards with the Czech accounting legislation. The main goal is to prove the influence of the requirements of both systems on the reporting of the values of selected accounting items in the financial statements. The first chapter deals with the IFRS establishment history, their general requirements for the accounting system, which are listed in the Conceptual Framework and the comparison with the requirements of the Czech accounting legislation. The comparative analysis of measurement methods of assets and liabilities in the ambit of both accounting systems is performed in the second chapter. Chapter three compares the requirements for the financial statements drawn up in compliance with the IFRS and with the Czech accounting legislation. The analysis of influence of selected economic operations over the reporting in the balance sheet and the statement of profit or loss drawn up in compliance with the requirements of both systems is performed in the last chapter. Examined are the fields of the provisions, the expenses and revenues reporting of long-term contracts and the accounting amortization of intangible fixed assets.