Browsing by Author "Nasonovová, Hana"
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- ItemAnalýza účetních výkazů sestavených dle české účetní legislativy pro podnikatelské subjekty a IFRS(Technická Univerzita v Liberci, 2012) Nasonovová, Hana; Brabec, ZdeněkThis thesis analyzes the financial statements prepared in accordance with Czech accounting legislation for businesses with international financial reporting standards. Attention is first paid to the emergence of accounting and its historical development, without which it is not possible to understand the current state and possible future changes in accounting. The following is a brief description of the classification of accounting systems and approaches to the regulation of accounting. Then we discuss the harmonization of accounting systems, because of the inconsistent content of financial statements and thus the different information they provide financial statements of enterprises based in different countries. The main part of this thesis includes a comparison of the form and content of balance sheets, profit and loss account, annexes (comments) and other reports compiled according to Czech accounting legislation and IFRS. Finally, through illustrative examples demonstrate the impact of different accounting system (the Czech legislation and IFRS) data contained in the balance sheet and profit and loss account.