Analýza sestavení účetní závěrky dle IFRS ve vybrané obchodní korporaci

Abstract

This diploma thesis deals with the analysis of the preparation of Financial Statements according to IFRS in selected business corporation. The thesis is divided into five chapters, apart from the introduction and conclusion, the content includes a theoretical and practical part. In the second chapter, the issue of financial statements compiled according to Czech regulations is addressed. Furthermore, individual reports in a general form and the interrelationship between them are shown here with the help of tables. The problem in the above chapter is solved using the methods of description, deduction and comparison. The third chapter is focused on financial statements subject to International Financial Reporting Standards. The conclusion of the third chapter is devoted to selected differences in the reporting of items between Czech legislation and International Accounting Reporting Standards. The problems of this chapter are solved using the methods of description, comparison and synthesis. A purely practical chapter is chapter four, which is focused on the characteristics of the financial statements of a selected business corporation, its analysis and transformation into financial statements subject to International Financial Reporting Standards. The conclusion of this part is devoted to a multi-criteria evaluation of variants, the aim of which is to find the most suitable method of accounting for a given business corporation. The issue is illustrated using appropriate graphs, tables and formulas. In this chapter, the methods of description, comparison, analysis and multi-criteria evaluation of variants are used. It is evident from the results achieved that the most advantageous way for the selected business corporation is to keep accounts in accordance with czech legislation.