Komparace účtování nákladů a výnosů dle českých účetních standardů a dle IAS/IFRS

Abstract

The goal of bachelor thesis is to compare accounting and reporting of expenses and revenues according to the Czech Accounting Standards and according to the International Financial Reporting Standards. The first part of the thesis defines expenses and revenues according to the Czech Accounting Standards. The second part of the thesis characterizes expenses and revenues according to the International Financial Reporting Standards. In the third place are summarized knowledge of the previous two part of the thesis about accounting and reporting and created examples for comparison differences between Czech Accounting Standards and International Financial Reporting Standards.