Aplikace mezinárodních účetních standardů do společnosti

Abstract

The goal of bachelor thesis „Application International Accounting Standards in company“ is illustration of reporting package from subsidiary for parent company which keeps accounts according to IFRS. The first part focuses on Czech legislative framework especially requirement for financial statements. The second part deals with International Financial Reporting Standards. There are mainly differences between reporting package and theoretical description of selected items from Statement of financial position and Statement of comprehensive income. The third part is focused on practical explanation of theoretical part by examples.