Aplikace Mezinárodních standardů účetního výkaznictví ve vybrané obchodní společnosti

Abstract

This diploma thesis describes financial statements according to Czech legislation and IFRS. In the practical part, the financial statements prepared by Ingeteam a. s. under the Czech legislation are analyzed, and IFRS reporting is proposed for non-compliant operations. In the last part of the paper, the thesis confronts the proposal for a transformation to IFRSs with the true transformation of the financial statements made by the parent company Ingeteam Power Technology S. A. After analyzing, comparing and confronting both transformations, we conclude that values reported under IFRS are higher and are mainly due to revenue reporting. This fact is confirmed by the output of other academic publications.