Účetní závěrka společnosti ALMA PNEU, s.r.o., sestavená podle IAS/IFRS

Abstract

In the Diploma thesis I focused on problematic of financial statements prepared according to Czech legislation and Internatonal Financial Reporting Standards. I cooperated with company ALMA PNEU, s. r. o. during working on this thesis. Main goal of this thesis was to evaluate financial statements for the year 2012 and according to detected information prepared financial statements according to IFRS. In the first part I worked with teoretical aspects of financial statements prepared according to Czech legal regulation. In the second part I described financial statements prepared according to IFRS. Especially I focused on the different demands for reporting items in the financial statements. Because of teoretical knowledge from the first chapter and the second chapter and practical information, which I got in selected business corporation, I created proposals for statements prepared according to IFRS rules.