Uznávání, oceňování a vykazování výnosů v souladu s Mezinárodními standardy finančního výkaznictví

Abstract

The aim of the thesis "The recognition, measurement and reporting of revenues inaccordance with International Financial Reporting Standards" is model examples illustrate the issue of recognition, measurement and reporting of revenues in accordance with InternationalFinancial Reporting Standards in terms of company Telefónica Czech Republic, a.s.. In these examples to explain the understanding of the IFRS income and then make a comparison with the accounting for these revenues according to Czech accounting legislation.