Vykazování dlouhodobého hmotného majetku podle české právní úpravy a mezinárodních standardů účetního výkaznictví ve společnosti s ručením omezeným

Abstract

The goal of diploma thesis is to characterize and compare the reporting of Long-term Fixed Assets according to Czech Legislation and International Financial Reporting Standards. The thesis is divided into three parts. The first one defines assets according to Czech Legislation. The second part is focused on international harmonization of accounting and Long-term Fixed Assets from the view of International Financial Reporting Standards. Third part is dedicated to comparison of different reporting approaches of Long-term Fixed Assets in the selected Limited Liability Company. In the end of diploma thesis is introduced an overview of significant differences between the two accounting systems.