Vliv IFRS na harmonizaci a regulaci účetnictví v České republice

Abstract

The goal of the diploma thesis is to select and determine the most suitable accounting system for business companies in the Moravian-Silesian Region using multi-criteria decision-making methods. The most suitable accounting system should bring the maximum effect on the efficiency of the accounting, when the maximum benefit for the user is taken into account due to the given weighting criteria. Another goal is the implementation of selected IFRS provisions into the Czech accounting legislation. Their effects on accounting are then analyzed. The theoretical part defines accounting according to Czech legislation and accounting according to international accounting standards. The practical part is focused on the application of multi-criteria decision-making methods, specifically the TOPSIS and AHP methods, and the implementation and analysis of selected IFRS provisions into the Czech accounting legislation.