Překlopení české účetní závěrky podle Mezinárodní standardů účetního výkaznictví

Abstract

The object of this thesis is transformation of final accounts, cleared according to Czech accounting regulations, into final accounts, which would be in agreement with International financial reporting standards. The thesis has theoretical and practical part, where the theoretical is further divided into two chapters. First theoretical chapter deals with the final accounts by the view of czech legislature and second chapter by the view of IFRS. The transformation of final accounts, belonging to company Ostroj, a.s. and cleared according to czech accounting regulations, into final accounts, which would be in agreement with IFRS, is made in the practical part, provided with description of the transformation process.