Dlouhodobé zakázky z pohledu IAS/IFRS a českého účetnictví

Abstract

The master´s thesis provides a comprehensive overview of the recognition of long-term contracts in accordance with the international accounting standards and confronts this approach with their recognition at accounting by Czech law. Currently there is a global accounting harmonization through international accounting standards so the thesis is focused especially on these standards in this field. In the practical part of the project there are shown and compared the accounting solutions of specific long-term contracts according to Czech legislation and the international accounting standards.