Zavedení Mezinárodních standardů účetního výkaznictví v nestátním zdravotnickém sektoru

Abstract

The aim of this diploma thesis is the implementation of International Financial Reporting Standards in the private healthcare sector. Firstly there is briefly summarized the development harmonization of international accounting. Then it describes selected standards, indicating the main differences between the czech accounting standards and the international financial reporting standards. The practical part is focused on the application of the theoretical knowledge into practice. On a specific accounting unit is demonstrated conversion of financial statements prepared in accordance with Czech accounting rules to financial statements prepared in accordance with IFRS. The conclusion is dedicated to evaluation of the fulfillment of the objectives.