Dlouhodobý hmotný majetek z pohledu české legislativy a mezinárodních standardů finančního výkaznictví

Abstract

This Bachelor's thesis compares the differences between Czech Legislation and International Financial Reporting Standards regarding Long-Term Tangible Assets. The thesis is divided into three parts. The first part is devoted to characteristics, acquisition, valuation, depreciation and any disposals of Long-Term Tangible Assets. The second part deals with the reporting assets according to IAS/IFRS. For more details, there are two main standards described, dealing with the issue of Long-Term Tangible Assets. Final part focuses on practical examples that compare the differences in Long-Term Tangible Assets under the two systems described above.