Problematika vykazování dlouhodobého hmotného majetku

Abstract

This diploma thesis, which name is Issue of the reporting of tangible fixed assets, deals with comparison of reportings according to the International Financial Reporting Standards and the czech accounting legislation in tangible fixed assets area in Booktrans company. The work is divided into five parts: the introduction, two theoretical chapters, one practical chapter and the conclusion. In the theoretical chapters is defined a recognition, a measurement and a release of tangible fixed assets according to IFRS and czech accounting legislation. In the practical part there are the comparison, advantiges, disadvantiges and recommendation for Booktrans company.