Vliv účetních standardů na ekonomické řízení podniku

Abstract

The aim of the bachelor thesis is to describe the differences in accounting according to Czech accounting legislation and international accounting standards and to describe the impact of accounting standards on the economic management of the company. The theoretical part describes bookkeeping according to the legal regulation of accounting in the Czech Republic, which is defined in the Accounting Act and follows accounting standards. It also describes accounting in accordance with International Financial Reporting Standards. The practical part addresses the specific reporting of leasing in the financial statements according to Czech accounting standards and International Financial Reporting Standards. The differences between these systems are listed in the statement transfer project itself with the correction of the lease. The whole work is evaluated in the conclusion, which describes the impact on the economic management of the company.