Analýza procesu sestavení účetní závěrky dle IAS/IFRS

Abstract

The diploma thesis „Analysis of Process of Compilation of Financial Statements according to IAS/IFRS“ is focused on the compilation of the financial statements of the company XYZ, a. s. according to international financial reporting standards. In the theoretical part, the thesis deals with the description of the financial statements according to the czech accounting legislation and IFRS. The practical part is focused on specific financial statements, which are then compiled according to International Financial Reporting standards.