Komparace dlouhodobého hmotného majetku dle české legislativy a dle IAS/IFRS

Abstract

This bachelor thesis is focused on the problematics of long-term tangible assets according to Czech legislation and according to IAS/IFRS. The first theoretical chapter describes long-term tangible assets from the czech approach. The second theoretical chapter describes long-term tangible assets from the IAS/IFRS approach. The fourth chapter (third part) is focused on practical application and comparison in other words on the use of theoretical information on examples from selected company. At the end of the thesis are summarized several important differences between Czech and international approach and there are mentioned some recommendations with own comments.