Dlouhodobý majetek z pohledu české legislativy a mezinárodních standardů účetního výkaznictví

Abstract

This thesis is focused on an analysis of the long-term assets from the perspective of the Czech accounting regulations and International Financial Reporting Standards. First is performed definition and description of the apportionable part of the long-term investment and intangible assets according to the both accounting systems. Subsequently is performed comparison of these both accounting systems. The comparison part is focused on the long-term investment assets. There were find differences from between the Czech accounting regulations and International Financial Reporting Standards.