Účetní závěrka podle Mezinárodního standardu účetního výkaznictví pro malé a střední podniky

Abstract

This thesis deals with the translation of financial statements prepared in accordance with Czech accounting standards (CAS) to the financial statements in accordance with International Financial Reporting Standards for Small and Medium sized Enterprises (IFRS for SMEs). The theoretical part deals with the origin and structure of the IFRS for SMEs and compares the selected area standard with CAS. Analytical part is focused on translation of financial statements of the selected company in accordance with CAS to IFRS for SMEs.