Účetní závěrka akciové společnosti sestavená dle IAS/IFRS
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Dannhoferová, Anna
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The main topic of the thesis is the financial statements. The aim of this work is to characterize the financial statements from the perspective of Czech accounting and IAS / IFRS, adjusting the values of balance sheet items and profit and loss statement of joint-stock company according to IAS / IFRS and to compare the reported amounts of both accounting systems. In the first part of this work is defining financial statements in accordance with Czech accounting legislation. The second part focuses on the characteristics of financial statements in terms of IAS / IFRS. In the third part is based on the application of the principles and rules of IAS / IFRS solutions for the treatment of values reported by Czech accounting.
Description
Import 06/11/2014
Subject(s)
assets, fixed assets, harmonization, IAS/IFRS, Conceptual framework, lease, costs, work in progress, intangible assets, deferred tax, depreciation, balance sheet, financial statements, equity, statement of financial position, statement of profit or loss and other comprehensive income, profit and loss statement, revenue, profit, liabilities