Problematika dlouhodobého majetku podle Mezinárodních standardů účetního výkaznictví

Abstract

The aim of the diploma thesis „Issue of Fixed Assets According to International Financial Reporting Standards“ is to define a recognition, a measurement and a release of fixed assets according to the rules of the International Financial Reporting Standards and of the czech accounting legislation and to compare the principles of both systems. Gained theoretical skills will help us to accomplish a demonstrative transfer of tangible assets of the concrete company ZP Otice,a.s., which uses for reporting the czech accounting legislation, to the form based on the IFRS.