Problematika dlouhodobého hmotného majetku dle české legislativy a dle Mezinárodních standardů účetního výkaznictví

Abstract

The thesis topic The Issue of Tangible Fixed Assets according to the Czech Legislation and According to the International Financial Reporting Standard is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The differences I have presented show that the International Financial Reporting Standards allow the given units of account to describe the real and current situation more truly and faithfully, unlike Czech regulations. The reason is that the standards are more detailed and thorough, they contain a higher number of permitted methods and accounting techniques which reflect the real situation of units of account more accurately.