Příprava účetní závěrky akciové společnosti podle IAS/IFRS

Abstract

Accounting based on international standards of financial reporting can lead to different results of economy than the ones that companies build with regards to Czech accounting legislation. In order to eliminate these differencies companies harmonize their accounting precedures according to international standards of financial reporting. Diploma thesis deals with the analysis of the steps related to preparation of the accounting closure of particular company according to international standards of financial reporting (IAS/IFRS). The goal of this thesis is the interception and analysis of these steps with use of method of analysis, implementation and comparation.