Využití IFRS ve vybrané obchodní společnosti

Abstract

Diploma thesis entitled „Application of IFRS in Selected Business Company“ is divided into a theoretical and practical part. The goal of the second theoretical chapter is to define Czech accounting regulations, accounting, financial statements and selected areas of accounting – current and deferred taxes, leases and reserves. The goal of the third chapter is to define International Financial Reporting Standards, the conceptual framework, financial statements and selected areas of accounting – current and deferred taxes, leases and employee benefits. The goal of the practical part of the thesis is to present the application of IFRS to Czech companies in practice, also analyze selected areas of IFRS and propose possible recommendations.