Vykazování rezerv z pohledu české legislativy a mezinárodních účetních standardů
Title Alternative:Reporting of the provisions under the Czech legislation and international accounting standards
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Tato bakalářská práce se zabývá problematikou vykazování rezerv z pohledu české legislativy a Mezinárodních standardů účetního výkaznictví. V první části práce se tato problematika řeší do detailů, je zde provedena analýza rezerv obou účetních systémů a definice nejběžněji vykazovaných rezerv na území České republiky. Dle jejich následné komparace, jsou vymezeny nejdůležitější rozdíly i spojitosti mezi nimi. Teoretické poznatky jsou následně aplikovány v praktické části této práce. Z provedené analýzy lze spatřit, že rozdíly v tvorbě rezerv obou účetních systémů se projevily zejména ve výsledku hospodaření společnosti HS staviva Hodkovice n. Mohelkou s.r.o. Ze zjištěných skutečností vyplynulo pro účetní jednotky doporučení, aby při tvorbě a vykazování rezerv upřednostňovaly Mezinárodní účetní standardy před českou legislativou.
The bachelor thesis is focused on an explanation of the reporting of reserves from the perspective of the Czech legislation and the International Financial Reporting Standards. The first part of the thesis aims to analyse the reporting of reserves according to the mentioned accounting principles in detail. In addition, the most common reserves reported in the Czech Republic are described. Subsequently, the most important differences and similarities are defined based on the mutual comparison. The theoretical knowledge is then applied in the practical part of the thesis. Based on the analysis it may be realized that the differences in the creation of reserves according to both accounting principles were demonstrated particularly in the profit of the company HS staviva Hodkovice n. Mohelkou s.r.o. The recommendations resulting from the observed findings are that the company should prefer the International Financial Reporting Standards instead of the Czech legislation.
The bachelor thesis is focused on an explanation of the reporting of reserves from the perspective of the Czech legislation and the International Financial Reporting Standards. The first part of the thesis aims to analyse the reporting of reserves according to the mentioned accounting principles in detail. In addition, the most common reserves reported in the Czech Republic are described. Subsequently, the most important differences and similarities are defined based on the mutual comparison. The theoretical knowledge is then applied in the practical part of the thesis. Based on the analysis it may be realized that the differences in the creation of reserves according to both accounting principles were demonstrated particularly in the profit of the company HS staviva Hodkovice n. Mohelkou s.r.o. The recommendations resulting from the observed findings are that the company should prefer the International Financial Reporting Standards instead of the Czech legislation.