Analýza dlouhodobého hmotného majetku dle české legislativy a Mezinárodních standardů účetního výkaznictví

Abstract

The bachelor thesis analyzes and compares long-term tangible assets according to Czech Legislation and according to International Financial Reporting Standards. The bachelor thesis includes the theoretical part, in which long-term tangible assets were specified from the perspective of Czech accounting legislation and also from the perspective of IAS/IFRS. Moreover, the bachelor thesis includes a practical part, which in practical examples demonstrates the manage of long-term tangible assets according to Czech accounting legislation and IFRS in a selected company. At the end of the practical part is summarized a comparison of long-term tangible assets accorging to IAS/IFRS and Czech accounting legislation.