Sestavení účetní závěrky ve společnosti s ručením omezeným

Abstract

The thesis deals with the translation of financial statements of Czech accounting legislation to International Financial Reporting Standards. When processing the thesis are used methods of analysis, description and comparison. The aim of this thesis is a representation of the first transfer of Czech financial statements for the financial statements prepared in accordance with International Financial Reporting Standards in a company Special Technologies Ltd. and subsequent evaluation of the differences between these two systems. Since it is a difficult and lengthy process, thesis is focused only on the balance sheet and profit and loss statement of the company. The theoretical part of the thesis is devoted to the characteristics of both Czech accounting legislation and International Financial Reporting Standards. The practical part is focused on the balance sheet and profit and loss statement of a company, which describes each item of these two financial statements based on both Czech accounting legislation and IFRS. The end of the work summarizes the findings of the thesis and subsequent evaluation of the difference between the two accounting systems and recommendations. Thesis should serve the company as a methodological guide.