Zavedení Mezinárodních účetních standardů do společnosti s ručením omezeným

Abstract

For my graduation theses I choice the theme International Accounting Standards Implementation to the Limited Liability Company. Subject of the theses is transformation of Financial Statement according to International reporting. Aim of my theses is find out implementation difficulty of International reporting into medium company, that has intention to expand on foreign market. Advantage of these transformation is intelligibility of statements and comparability for wide spectrum of external investors and partners. Disadvantage is missing of qualified management, that is specialize only on these area. That is probably the reason why large amount of Czech companies don´t present their results according these standards in compliance with IFRS study.