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

Abstract

The bachelor thesis describes the fixed tangible and intangible assets according to the czech accounting legislation and International Financial Reporting Standards (IFRS). In the bachelor thesis is comparing differences of both approaches, in particular in the part of the measurement, depreciation and disposal of assets.

The theoretical part of bachelor thesis defines ways of acquisition, measurement, depreciation and disposal of fixed assets according to the rules of the czech legislation and measurement and depreciation of fixed assets according to the rules of IFRS. The practical part compares the main differences between both of access of accounting.