První přijetí Mezinárodních standardů účetního výkaznictví v akciové společnosti

Abstract

This thesis is focused on the first adoption of IFRS in the joint-stock company. The first part is theoretical and defines IFRS 1 First-time Adoption of International Financial Reporting Standards, Conceptual Framework and other standards that are compared to the Czech accounting legislation with the aim to focus on the changes that occur. The practical part analyzes the transfer from national legislation to IFRS in Dalkia Industry CZ, a.s. and provides an evaluation of the impact of IFRS on the company.