Charakteristika dlouhodobých hmotných aktiv podle Mezinárodních účetních standardů a českých účetních standardů

Abstract

The goal of this bachelor thesis is to point to the differences arising from different standards as ČUS and IAS/IFRS. This work compares both stnadards in the area of tangible asset. On the basis of found results I recommend to companies to use new methods of writing off, e.g. competent writing off or residual value. The first part describes tangible asset according to Czech accounting standards. I´m describing assessing, writing-off and elimination. Another chapter deals with tangibles asset according to International Financial Reporting Standards, especially with IAS 16 – Lands, Buildings and Equipment. Practical part compares on practical examples tangible asset of company XY according to ČUS and IAS/IFRS. Evaluation and recommendation arising from bachelor thesis comes from the data obtained from application of ČUS and IAS/IFRS methods.