První přijetí Mezinárodních standardů účetního výkaznictví ve vybrané akciové společnosti

Abstract

The thesis focuses on the first accounting transition of a selected joint-stock company to International Financial Reporting Standards (IAS/IFRS). The theoretical part of the paper deals with the legislative regulations of accounting in the Czech Republic. The following chapter provides readers with information on the financial statement preparation process in accordance with IFRS. The practical part focuses on the transfer of fixed assets as well as bank credits within the first-time adoption of IFRS. At the end, readers may find the comparison of aforementioned accounting systems (the Czech versus the IFRS).