Problematika dlouhodobého majetku dle české legislativy a dle Mezinárodních standardů účetního výkaznictví

Abstract

The diploma thesis is focused on the issue of long-term tangible assets according to Czech legislation and according to International Financial Reporting Standards. In the theoretical part is presented the historical development and legal assumptions of both adjustments. The theoretical section of this thesis also contains the definition of long-term assets according to both accounting systems and the most important differences are described in the note. The practical part analyzes selected items of long-term assets and examines the effect of different reporting on the profit and loss amount. The aim of the work is to point out the most significant differences in the reporting of fixed assets within both accounting systems