První přijetí IFRS ve vybrané společnosti

Abstract

The goal of the diploma thesis is in terms of selected company analyze differences in the reporting of selected items that occur during the first transfer to International Financial Reporting Standards. The diploma thesis consists of three main chapters. Chapter number two deals with the theoretical aspects of the reporting, which is in accordance with Czech accounting legislation. Chapter number three deals with theoretical aspects of the reporting, which is in accordance with IFRS. The last chapter analyzes the differences in reporting between IFRS and Czech accounting legislation.