Komparace vybraných mezinárodních standardů účetního výkaznictví s českou účetní legislativou

Abstract

The thesis "Comparasion of Selected International Financial Reporting Standards with the Czech Accounting Legislation" deals with differences between the two systems in reserves and inventory and their representation in the company Veolia Energie ČR, a.s. The theoretical part defines reserves and inventory from the perspective of international financial reporting standards and czech accounting legislation. The practical part is focused on comparing differences in the selected company, evaluate the results and propose appropriate procedures.