Analýza rozdílů mezi českými účetními předpisy a IFRS u vybraných firem
Marie Packová
Abstract
Marie Packová
Abstract
The topic of this bachelor thesis is Analysis of differences between Czech accounting legis-lation and International Financial Reporting Standards (IFRS). The goal of this work is to analyse the differences between czech accounting legislation and IFRS and to evaluate financial statements of selected companies. The theoretical part is devolved to international standards, the basic definition, czech accounting legislation and at the end is comparison of selected items of international standards and Czech accounting. The practical part is fo-cused on the comparison of financial statements of selected companies prepared by Czech accounting legislation and IFRS. At the end of the practical part is the evaluation and recommendation for selected companies and groups.
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The topic of this bachelor thesis is Analysis of differences between Czech accounting legis-lation and International Financial Reporting Standards (IFRS). The goal of this work is to analyse the differences between czech accounting legislation and IFRS and to evaluate financial statements of selected companies. The theoretical part is devolved to international standards, the basic definition, czech accounting legislation and at the end is comparison of selected items of international standards and Czech accounting. The practical part is fo-cused on the comparison of financial statements of selected companies prepared by Czech accounting legislation and IFRS. At the end of the practical part is the evaluation and recommendation for selected companies and groups.
Key concepts: Czech, Accounting, International Financial Reporting Standards, Bachelor, Legislation, Business, Accounting standard, Financial accounting