Komparace dlouhodobých hmotných aktiv v pojetí IFRS a českých účetních předpisů

Abstract

This bachelor's work is focused on the comparison of tangible fixed assets (especially real estate and movables) and accounting issues that may arise in connection with these types of assets, how they are handled in Czech accounting and how to International Financial Reporting Standards (IFRS). The theoretical part contains selected international accounting standards focusing on tangible assets and their synopsis, then here are the accounting regulations applicable in the Czech Republic. The theoretical part is followed by an analysis of fixed assets for business purposes. These are defined as real estate and movables and compared the accounting issues associated with these kinds of tangible fixed assets in both the accounting system, such as valuation, technical improvements, repairs and maintenance, depreciation and reserves for repairs of tangible assets. The practical part is focused on the comparison of component depreciation method to straight line method of depreciation for a particular asset (a special car) and the influence of these two methods of depreciation for financial profit company.