Uplatnění mezinárodních účetních standardů ve stavební firmě

Abstract

The thesis deals with the application of international accounting standards in the construction company Skanska a. s. In particular, she focuses on IAS 11, which concerns the construction contracts. In the practical part, I said regulations governing the company, and I'm using examples describe three possible cases that may arise in construction contracts. In conclusion, I focus on comparing the theoretical with the practical approach in IAS 11 and suggest possible improvements to this approach.